In $2015,$ Sam executed a valid revocable trust, naming himself as trustee and his son Tom as the successor trustee. The trustee was to distribute the estate as follows:

My office building at $100$ Grand Ave. to City to be used for a free, public elementary school. No tuition, and no fees, may be charged at said school.

$$100,000$ to my grandson George.

The residue of my Trust Estate to my son Tom.

In $2020,$ Sam died. City took title to the office building, per the trust. However, city inspectors soon discovered that the office building did not comply with the earthquake safety regulations required for K$-12$ schools, and that it would be cost$-$prohibitive to retrofit the building. Moreover, City already had sufficient elementary schools, and was in fact undergoing declining enrollment.

City petitioned the court for permission to use the building for an adult school focused on vocational training, and to charge nominal lab fees for equipment.

In $2021,$ George suffered an accident and became paralyzed. George was no longer able to work and became dependent on government aid, including federal Supplemental Security Income $($SSI$).$ To receive SSI benefits, a recipient must have no more than $$2,000$ in countable assets. A gift of cash, whether intervivos or by will or trust, is countable.

Tom petitioned the court for permission to change Paragraph $2$ of Sam$$s trust to read, $$$$100,000$ to the Special Needs Trust of my grandson George.$$ Funds in a Special Needs Trust are not countable for purposes of SSI.

How should the court rule on City$$s petition?

How should the court rule on Tom$$s petition?