Bruce set up two trusts in 2017. The first was for his daughter, Jessica, to which he contributed $200,000 during that year. (The income interest was valued at $100,000 and the remainder interest’s value was $100,000.) Bruce plans to continue contributing money to the trust each year but Jessica can withdraw only the lesser of $15,000 or the amount transferred to the trust each year. The trustee can pay the amount annually until Jessica receives the trust assets at age 40. The second trust was for his 10-year old son, Tucker. Bruce contributed $50,000 in 2018. (The income interest was equal to $10,000 and the remainder interest was equal to $40,000.) The trustee may distribute the income or principal to Tucker until he reaches age 21, at which time the assets will be transferred to Tucker. In 2018, Bruce contributes $10,000 to Jessica’s trust and $16,000 to Tucker’s trust. 

What types of trusts are these and what are Bruce’s gift tax consequences in 2017 and 2018?