jameson won the lottery this year, which means that he will receive $400,000 per year for the next 30 years. the present value of jameson's prize is about $3.75 million. conscious of the tax benefits of income shifting, jameson irrevocably assigned one-fifth of every annuity payment to his daughter, jennifer. what are the tax effects of these events on jameson? turn in a tax research memo with your findings (facts, issues, conclusions, support/discussion).