37 Which of the following meets the requirements of a gift subject to the gift tax? A. A donor writes a check for $20,000 payable to the donee. The donee receives the check and accidentally tears it up. B donor misplaces a check. The donee finds the check and endorses to himself for $20,000. C. donor writes a check for $20,000 payable to the donee and specifies how, when, and in what way the donee is to use the money D.A donor writes a check for $20,000 payable to the donee but forgets to mail it