In $2018,$ Roland established an inter vivos irrevocable trust$$naming his wife as the sole income beneficiary of the trust. All income must be distributed annually. At his wife's death, the balance of the trust will be in her gross estate. The trust was funded with $$3$ million in cash and assets.

Which one of the following most closely approximates Roland's taxable gift for this transfer?

A$)$

$$2,985,000$

B$)$

$$3,000,000$

C$)$

$$1,985,000$

D$)$

$$0$