Martha Inherits Unimproved Land (Fair Market Value of $3 Million)from

Martha inherits unimproved land (fair market value of $3 million) from her father on June 1,2008.Martha disclaims her interest in the property as follows: one-third on December 1,2008;one-third on January 1,2009;and the remaining one-third on May 31,2009.In all cases,the disclaimers pass the interest to her son (the next heir under state law) .The Federal gift tax applies to Martha for:

A) All of the disclaimers.
B) The disclaimer made in 2008.
C) The disclaimers made in 2009.
D) The May 31,2009 disclaimer.
E) None of the disclaimers.