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In each of the following independent situations,describe the effect of the disclaimer procedure on Ray's taxable estate.In this regard,advise as to how much should be disclaimed,by whom,and whether a disclaimer should be made,for the death in 2009.
Field
In computing, an area allocated for a specific piece of data within a database or software application.
Rename
To rename is to change the name of a file, directory, or other types of data or document to a new one.
Field Properties
Attributes or settings that define the behavior and characteristics of a data field within a database or form.
Data Type
Specifies the kind of data that can be stored and manipulated within a programming environment.
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