Gordon establishes an irrevocable trust with Friendly National Bank as Trustee. The trustee has discretion to distribute income to Archie; any income not distributed is added to trust principal. At Archies death, the trust principal is to be distributed to Beatrice. a. Gordon gives Archie the noncumulative right to withdraw an amount equal to the amount of the gift tax annual exclusion in any year that Gordon makes a contribution to the trust.(2) Are there any gift tax consequences to Archie if he does not withdraw the amount contributed to the trust?