Which of the following is a completed taxable gift?
A. $15,000 in cash given to Valley Hospital for the care of a neighbor who was in an auto accident.
B. $20,000 in cash contributed to the committee to reelect Senator Cone.
C. $55,000 in cash transferred to a former spouse under a written property settlement shortly after a divorce.
D. $18,000 in cash given to a needy student to pay for college tuition.