In which of the following situations has a gift occurred?

Question

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A gift has occurred in situation D, where Eva gives Arlan $500,000 in securities the day before their marriage. In the other situations, there is no clear indication of a gift being made. In situation A, Heidi creates a revocable trust for the benefit of herself and her children, which is not considered a gift as she still maintains control over the assets. In situation B, Herman establishes a joint savings account with his sister, but it does not necessarily mean that he has made a gift to her. In situation C, Herman's sister simply withdraws the funds from the joint account, but it is not specified whether the funds belong solely to Herman or to both siblings.

In Which of the Following Situations Has a Gift Occurred