Which of the Following Actions in the Current Year Completed

Which of the following actions in the current year completed a taxable gift during donor K's lifetime but did not remove the transferred assets from K's gross estate?

A) K transferred assets into a revocable trust for the sole benefit of her daughter W.
B) K transferred assets into an irrevocable trust for the sole benefit of her brothers X and Y.K retained the right to decide what proportion of the annual income each brother would receive; however, K retained no control over the ultimate distribution of the trust corpus to X and Y.
C) K amended a revocable trust created in 1982 for the sole benefit of her son Z to make the trust irrevocable; K retained no control over the assets of the trust.
D) None of the above