n $2024$ Grantor established an irrevocable trust and transferred income producing property worth $$45,000$ to the trust, with all income to Grantor for $10$ years and a remainder to her Son.$$ At the time of the transfer, the retained income interest had a value of $$15,000$ and the remainder interest had a value of $$30,000.$ Grantor was not married during $2024$ and made no other gifts.$$ What is the amount of Grantor's "taxable gift"?$($Hint:$$ see Section $2702,$ especially $2702($b$),$ i$.$e$.,$ has grantor retained a $$qualified interest$?).$

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Group of answer choices

$$15,000$

$$30,000$

$$-0-$

$$45,000$