Which of the Following Transfers Is Subject to the Gift

Which of the following transfers is subject to the gift tax?

A) Matilda contributes $5,000 to a Senate candidate's political organization.
B) Frank gives $30,000 to a lobbying group promoting stricter environmental regulations.
C) Julia establishes a trust benefiting her nieces and nephews. Julia will determine the amount of any distributions made.
D) Lance purchases land, titling it in the names of Lance and Sheryl, joint owners.