Dave hall did some estate planning recently and decided to establish a trust for his favorite museum, the national baseball hall of fame. he put $6 million into a revocable charitable remainder trust whereby all income from the trust would go to his children until the youngest reaches age 35. at that time, the remaining trust assets would be contributed to the hall of fame. an actuary for the trust estimated, based on the current ages of hall's children, that $3.2 million could be contributed to the hall of fame. how should the hall of fame report this arrangement when it learns of the trust?

World systems manufactures an optical switch that it uses in its final product. world systems incurred the following manufacturing costs when it produced 74 comma 000 units last​ year: ​(click the icon to view the manufacturing​ costs.) another company has offered to sell world systems the switch for $ 13.50 per unit. the world systems prepared an outsourcing decision analysis to show the cost per unit of making the switches versus the cost per unit of buying​ (outsourcing) the switches. ​(click the icon to view the outsourcing decision​ analysis.) world systems needs 86 comma 000 optical switches next year​ (assume same relevant​ range). by outsourcing​ them, world systems can use its idle facilities to manufacture another product that will contribute $ 140 comma 000 to operating​ income, but none of the fixed costs will be avoidable. should world systems make or buy the​ switches? show your analysis.