When Norbert died in 2015, he was married andowned property worth $12 mil. In previous years (prior to 2011), Norbert had made taxable gifts totaling $3 mil. (all of which went to skip persons and used $3,000,000 of Norbert's GST exemption). Norbert's will calls for the following trusts to be funded at his death, as needed: a bypass trust (i.e., a B Trust), to be funded at the lesser of Norbert's remaining AEA or remaining GST exemption (GST-exempt, not QTIP'd), and as many as4 "C Trusts," each to be funded as Norbert's executor determines appropriate. Norbert's executor has determined thatNorbert's taxable estate should equal his unused AEA. Be careful that you understand what the attributes of each C trust means. For each of the 5 trusts identified below, determine the amount at which each should be funded. If more than one answer seems to make sense, do what will provide the best GST planning results and/or result in the fewest trusts. If a trust should not be funded, select $0 as your answer.

- A. B. C. D. E. F. G. H.	B Trust (not QTIP'd,0%inclusion ratio)
- A. B. C. D. E. F. G. H.	C Trust(not-QTIP'd,0% inclusion ratio)
- A. B. C. D. E. F. G. H.	CTrust (not-QTIP'd,100% inclusion ratio)
- A. B. C. D. E. F. G. H.	CTrust (QTIP'd,100% inclusion ratio)
- A. B. C. D. E. F. G. H.	CTrust (QTIP'd,0% inclusion ratio)

A.	$2,430,000.
B.	$0.
C.	$4,430,000.
D.	$12,000,000.
E.	$7,570,000.
F.	$5,430,000.
G.	$3,430,000
H.	$2,000,000.