In Making Gifts of Property to Family Members,which of the Following

In making gifts of property to family members,which of the following generates income tax consequences to the donor?

A) Transferring U.S.savings bonds.
B) Transferring an installment note receivable.
C) Making a contribution to a § 529 plan on behalf of the donee.
D) Transferring real estate which has a potential for depreciation recapture.
E) Choices a.and b.but not c.and d.