The Griffins were driving in a blizzard when a truck hit them as it was sliding off the road. The truck driver received minor injuries, but Wanda and Frank died at the scene of the accident. Amy, their eight-year-old daughter was in the back seat and seriously injured. Amy will eventually recover, but it will take a long time and there will be some lasting physical damage. Frank and Wanda have a will that leaves all their assets to Amy. These assets include their house and its contents, investments, traditional IRAs, 401(k) retirement funds, and a life insurance policy with Amy as the beneficiary. The Griffins indicated that in case of their deaths, Wandas only sister, May, should be Amys guardian. Frank and Wanda requested that a trust be set up, to control the money Amy will receive. May filed a lawsuit against the driver of the truck, the company for which he works, and Frank and Wandas car insurance company. The accident was determined to be 90 percent the fault of the truck driver and 10 percent the fault of Frank, who was driving. The jury awarded Amy a large sum for the death of her parents and to cover Amys current and future medical costs. The jury also awarded amounts to cover the medical and funeral costs for Wanda and Frank. Amy received compensation for any mental anguish and for the partial loss of use of her right hand and arm. May was awarded a sum for the loss of her sister, Wanda. List all the possible tax issues and their conclusions. Use citations.