Walter Passed Away This Year at the Age of 62

Walter passed away this year at the age of 62.
Previously, Walter had structured his will to bequeath his wife with $80,000 in cash, in addition to h and land, to be held in a trust on her behalf. The trust will pay her the annual income generated by th during her lifetime.
Additionally, Walter's 33 year old son, Steven, is to receive a building to be held in a trust until Stev the age of 45. Steven will also receive the assets in his mother's (Walter's wife)trust upon her death.
The assets transferred to Walter's wife consist of land with an ACB of $100,000 and a FMV of $300, stocks valued at $200,000 with a cost base of $150,000.
The building transferred to Steven has an ACB of $200,000, UCC of $180,000, and FMV of
$300,000.
Required:
A)What type(s)of trusts will be established upon Walter's death?
B)What are the immediate tax consequences (income type and amount)that will be recognized on W tax return? Show calculations
C)What are the immediate tax consequences for the assets transferred to Walter's wife?