Jose decides to set up a trust for the benefit of his two sons, Raul and Jorge. He makes an initial contribution to the trust in the amount of $30,000 and gives each son the right to withdraw up to $15,000. In the current year, when the total trust assets are $52,000, Raul decides to withdraw $15,000, but Jorge does not withdraw anything. What is the result of Jorges decision to not withdraw any of Joses contribution to the trust? a. A taxable gift to Raul of $5,000. b. A taxable gift to Jorge of $15,000. c. A taxable gift to Raul of $15,000. d. None of the above.