(Solved): Which one of the following transfers made this year by 85-year-old Carmen is not sooner or later su ...

Which one of the following transfers made this year by 85-year-old Carmen is not sooner or later subject to the generation-skipping transfer tax? Select one A. A gift of a remainder interest in a trust just established which is paying an income interest to Carmen. 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 Carmen of \( \$ 20,000 \) to a UTMA account established by her son for Carmen's granddaughter. C. An irrevocable trust which pays income to Carmen for 10 years and then pays the remainder to her grandniece who is only 25 years younger than Carmen. D. An irrevocable trust which pays income to Carmen's daughter for life, then distributes the remainder to the grandchild of a friend and that grandchild is currently 31 years old.