20. Which of the following is NOT a completed gift? A. Israel transfers ownership of a vacation home to his son. B. Honus sets up a revocable trust with his two daughters as beneficiaries. C. Avery pays her 36-year-old daughter's $2,000 monthly rent for the entire year. D. Hester creates and contributes $1,000,000 to an irrevocable trust which will begin making annual distributions to her grandson beginning at age 25. The grandson is currently age 3