A gifts $$100,000$ to a trust for the benefit of A$$s grandchild, GC$.$ GC has the right to withdraw up to $$17,000$ from the trust each year, and A makes no other gifts to GC during the year. The trust has to be paid out to GC during his life, or is includable in GC$$s estate at GC$$s death. A has $$1$M of gift tax exemption remaining, but no GST exemption remaining at the time of the gift. How much of the gift is subject to GST tax?