e. It is anticipated that at the time of Susan’s death her estate would have appreciated by $150,000 per year for three years. f. Neither James nor Susan has made any gifts during the current year. g....

e. It is anticipated that at the time of Susan’s death her estate would have appreciated by $150,000 per year for three years.

f. Neither James nor Susan has made any gifts during the current year.

g. The couple has two children and three grandchildren. One of the grandchildren is attending the University of Wisconsin and is expected to graduate in two years. Annual tuition costs are $25,000 per year and $50,000 will be paid directly to the university.