In $2023,$ Jonathan transferred $$90,000$ of cash to a trust for the benefit of Hannah, age $10.$ The trustee has the discretion to distribute income or corpus $($principal$)$ for Hannah's benefit and is required to distribute all assets to Hannah $($or her estate$)$ not later than Hannah's ${21}^{st}$ birthday. What is the amount of the taxable gift?

$$90,000$

$$73,000$

$$56,000$

Zero$-$there is no complete gift until the trustee makes a distribution from the trust.

None of the choices are correct.