How would this be filed for taxes?

On May 1, 2022, Keith elected to cancel a life insurance policy that he owned and give the $15,000 cash surrender value to his sister, Jane, to help with some bills she was behind on. Keith had paid $13,000 in premiums on the policy over the years. On January 21 2022. Jennifer was injured when she was hit in a crosswalk by a drunk

On May 1, 2022, Keith elected to cancel a life insurance policy that he owned and give the $15,000 cash surrender value to his sister, Jane, to help with some bills she was behind on. Keith had paid $13,000 in premiums on the policy over the years