Robert Jones transfers $1.6 million to a spray trust (which allows the trustee to distribute sums to either or both beneficiaries at the trustee's discretion) for the benefit of his son and grandson. The trust terminates on the son's death. Robert allocates $800,000 of the generation-skipping exemption to the transfer. The trustee distributes $50,000 to Robert's grandson while the son is alive. What is the taxable distribution? O A. $50,000 B. $100,000 .$800,000 O D. $1.6 million 29