Jonathan Transferred $90,000 of Cash to a Trust This Year

Jonathan transferred $90,000 of cash to a trust this year 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?

A) $90,000
B) $76,000
C) $64,000
D) zero - there is no completed gift until the trustee makes a distribution from the trust.
E) None of these