(7) Decedent and Spouse each own 10 percent of the voting power of Corporation
A
. Decedent transfers
$100,000
to a trust with income to
x
for
x
's life, and a remainder to
Y
or
Y
's estate. Decedent is trustee with normal fiduciary powers, including the right to vote stock. Assuming that both spouses each retain their 10 percent ownership, to what extent is Section 2036(a)(1) applicable in the following situations, when Decedent dies survived by Spouse and
x
: (a) Decedent, as trustec, purchases
$100,000
of
A
's voting common stock ( 5 percent of the voting stock) from an unrelated third party. (b) Same as question (7)(a), above, except that Decedent and Spouse each own 7.5 percent of
A
's voting power. (c) Same as question (7)(a), above, except the stock is nonvoting stock (d) Decedent, as trustee, invests the
$100,000
, one half in voting stock of
A
( 2.5 percent of the total voting stock) and one half in nonvoting stock, again purchased from an unrelated third party. 12