Jose decides to set up two trusts, one for the benefit of his son Raul and one for the benefit of his son

Jorge. He makes an initial contribution to each trust in the amount of $$15,000.$ Jose gives Raul the right to

withdraw up to $$15,000$ in the current year from his trust. Jose does not give Jorge the right to withdraw

any amount from his trust. Raul decides not to withdraw anything from his trust. What are the gift tax

consequences to Jose?