Which of the following would meet the requirements for the annual exclusion under the gift tax rules?

a. A gift to a trust, to be distributed to a beneficiary contingent upon the beneficiary’s survivorship.

b. A gift to a trust that has an ascertainable value at the time of the gift.

c. A gift to a secular (not a 2503c trust) trust that does not require annual income distribution to be beneficiary.

d. A gift to a trust where the grantor can benefit from current income.