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Martin set up a trust for the benefit of his two sons, Frasier and Niles. Martin makes an annual contribution to the trust in the

Martin set up a trust for the benefit of his two sons, Frasier and Niles. Martin makes an annual
contribution to the trust in the amount of $34,000 and gives each son the right to withdraw up to
$17,000. In the current year, when the total trust assets are $52,000, Frasier decides to withdraw
$17,000, but Niles does not withdraw anything. What is the result of Niles's decision not to withdraw
any of Martins contribution to the trust?

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