43. In which of the following situations has a transfer been completed for gift tax purposes? (A) Bill mails his nephew a check for $100 as a birthday gift. (B) Jane's grandmother, dying of cancer, gives Jane a valuable family heirloom and indicates that she wants Jane to have it when she dies from the illness. (C) Sally calls her stockbroker and tells the broker to purchase 100 shares of Enron and title them jointly to her and her husband with rights of survivorship (D) John and his son establish a joint bank account and John deposits funds into the account