ABC Organization is notified on 4/15/2018 that they have been named as a beneficiary of John Doe's revocable perpetual trust. The trust will become irrevocable when John Doe dies. ABC Organization is not the trustee of this trust. During the life of the trust, ABC Organization will receive 5% of the trust assets each year. John Doe dies on 2/28/2022. At 2/28/2022, the trust assets were $2,000,000. At 12/31/2022, the trust assets increased to $2,200,000. At 12/31/23, they continued to increase to $2,500,000.