59. Samantha is a single parent providing the sole support for her six-year-old daughter, Hillary. They live in an area of Oakland where the public school is known to have problems with drugs and other crimes. Samantha wants to send Hillary to a private school to avoid these problems and provide a better environment for Hillary’s educational development. Eight years ago, Samantha set up two trusts to manage the securities she inherited from her grandfather. Samantha is the sole beneficiary of Trust A from which she receives bimonthly distributions each made after approval by the trustee. Hillary is the sole beneficiary of Trust B and all distributions from this trust must be approved by its trustee. If Samantha convinces the trustee to pay for Hillary’s tuition, writing a check out of the Trust B funds to the school, are there any income tax consequences to Samantha?