At the beginning of Year 1 Charles, who is not married, transferred $15,000 in cash to a trust that gives Alice, Charles' daughter, the right to withdraw within 30 days any amount transferred to the trust. The $15,000 is the only trust asset. Alice does not exercise her withdrawal right. The trust provides that one-half of the income of the trust is to be paid each year to Alice or her estate, and the other one-half is to be paid to Alice's brother, Sam, or his estate. The trust is to terminate at the end of Year 12, when the entire corpus is to be transferred to Sam's daughter,Gertrude. 

Assume for purposes of this problem that the value of a 12-year term certain is .681369 of the principal and that the value of the remainder after a 12-year certain is .318631 of the principal. Further assume that the 2503(b) exclusion amount is $13,000.

Has Charles or Alice made a taxable gift? If so, what is the amount of each taxable gift?