On May 3, Art transfers $300,000 of property in trust with a bank as trustee. Art names his friends Bob and/or Sue to receive the trust income for 15 years and Karl to receive the trust property at the end of 15 years. Art reserves the power to determine how the income is to be divided between Bob and Sue each year, but the trustee must distribute all of the income each year. What portion of these gifts is complete and what portion is not