A gift tax return must be filed for all the following gifts, EXCEPT: Question 2 options: A) The grantor creates an inter vivos trust with a terminable life-income interest payable to the spouse, and a QTIP election is made. B) A wife makes a gift of a $25,000 car to her son, and her spouse consents to gift-splitting. C) A grantor of a trust gives a remainder interest to his sone, and the remainder interest has a present value of $8,000. D) A gift of $100,000 in cash is made from a wife to her husband. E) A gift of a life insurance policy is made to a trust, with no Crummey powers