Which of the Following Transactions Constitutes a Completed Gift Made

Which of the following transactions constitutes a completed gift made by Ellen, a widow, in the current year?

A) Ellen reimburses her granddaughter $15,000 for her tuition at medical school.
B) Ellen deposits $100,000 cash and Matt deposits $5,000 cash into a joint savings account. Matt does not withdraw anything during the current year.
C) Ellen names Larry the beneficiary of a $100,000 life insurance policy on Ellen's life. The beneficiary designation is revocable.
D) Ellen transfers property to a revocable trust, naming the bank as trustee. The trustee must pay out all the income to Ed over Ed's lifetime, beginning next year.