Madeline creates a trust which has the following provisions:

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Madeline is the trustee.

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For $20$ years, her two children are eligible to receive income from the trust in the complete discretion of the trustee.

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After the $20-$year period the funds go to charity.

Which of the following is true:

a$.$ There is a completed gift of the entire trust.

b$.$ There is a completed gift of the income interest, but not the remainder.

c$.$ There is a completed gift of the remainder, but not the income interest.

d$.$ The entire gift qualifies as a charitable gift.