Which statement is most accurate in light of Crummey v$.$ Commissioner? $($you do not need to read the entire decision, just the section of the text to answer$)$ A beneficiary has a present interest in a gift to a trust if they can withdraw that gift after it is transferred to the trust.A beneficiary has a present interest in a gift to a trust if they are entitled to receive all income of the trust. A beneficiary has a present interest in a gift to a trust if they are entitled to receive all principal of the trust. A beneficiary cannot have a present interest in a gift to a trust.