58.0% complete Question Which one of the following transfers made this year by...

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Accounting

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Which one of the following transfers made this year by 85-year old Jennifer is not sooner or later subject to the Generation Skipping Transfer Tax?
A.A gift of a remainder interest in a trust just established which is paying an income interest to Jennifer. The remainderman is a grandson whose parents died in an auto accident earlier this year before the inception of the trust.
B.A transfer by Jennifer of $20,000 to a UTMA account established by her son for Jennifers granddaughter.
C.An irrevocable trust which pays income to Jennifer for 10 years and then pays the remainder to her grandniece who is only 25 years younger than Jennifer.
D.An irrevocable trust which pays income to Jennifers boyfriend, age 40, and then distributes the remainder to Jennifer's daughter.

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