Which of the following gifts are qualifying transfers and are not treated as taxable gifts?

I. Gift to a political organization for its sole and exclusive use.

II. Gift to a spouse.

III. Gift to any charity.

IV. Tuition or medical expenses paid directly to an educational institution or a medical provider.

A. I, IV.

B. I, II, III.

C. I, II, IV.

D. II, III, IV.