52. Which of the following items would not be included in calculating a taxpayer's total gifts for the current calendar year?

A. A gift of $9,000 cash to a son. B. A gift of $10,000 remainder interest in a irrevocable trust. C. A transfer of a farm to a revocable trust. D. A contribution of $25,000 to the Red Cross. E. An outright gift of $50,000 cash to the taxpayer's spouse.