This year Colleen transferred $100,000 to an irrevocable trust that pays equal shares of income annually to three cousins (or their estates) for the next eight years. At that time, the trust is to be terminated and the corpus of the trust will revert to Colleen. Required: a-1. Determine the amount, if any, of the current gifts and the taxable gifts. If necessary, you may assume the relevant interest rate is 6 percent and Colleen is unmarried. a-2. What is your answer if Colleen is married and she elects to gift-split with her spouse? (Round discount factors to 3 decimal places and other intermediate calculations and final answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.) a-1. Amount of current gift Amount of taxable gift Amount of current gift Amount of taxable gift a-2