Schmidt and Cecelia are married and have one adult daughter, Ruth. Schmidt creates an irrevocable trust to purchase a life insurance policy on his life. The trust will hold the policy and make no distributions until Schmidt dies - when the death proceeds are collected, the trustee will pay them outright to Ruth. The insurance policy requires annual premium payments of $50,000, and Schmidt transfers $50,000 to make the first annual premium. What is the amount of the gift if Schmidt also gave Ruth the right to withdraw, for 30 days, the first $20,000 of new transfers to the trust each year