MrsReid Made a Gift to Her 19-Year Old Daughter Susan

Mrs.Reid made a gift to her 19-year old daughter Susan.Mrs.Reid's marginal tax rate is 35%,and Susan's marginal tax rate is 10%.Which of the following statements is true?

A) The gift consisted of a corporate bond that paid $10,000 interest to Susan this year.Even though Susan is the owner of the bond,Mrs.Reid must include the $10,000 in her taxable income.
B) The gift consisted of a $2,600 rent check written by tenants who lease a duplex owned by Mrs.Reid.Even though Susan cashed the check,Mrs.Reid must include the $2,600 in her taxable income.
C) The gift consisted of a lottery ticket.Six weeks after the gift,the ticket was drawn as a winner.Even though Susan received the $50,000 taxable prize because she was the rightful owner of the ticket,Mrs.Reid must include $50,000 in her taxable income.
D) None of the above is true.