In which of the following situations has a taxable gift occurred?
A) Heidi creates an irrevocable trust,income payable to herself,remainder to her children.
B) Herman establishes a joint savings account with his sister.
C) After Herman's death,his sister withdraws the funds he placed in their joint savings account.
D) After their marriage,Eva gives Arlan $500,000 in securities.
E) None of the above.
Correct Answer:
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