All the following are examples of indirect gifts, EXCEPT: Question 1 options: A) The creation of a family partnership where one partner provides no services, and capital is a material income-producing factor B) Parent pays the medical bills of a child who is a minor C) Grandparent pays the premiums on a policy owned by grandchildren, insuring the life of the parent D) Employee irrevocably selects a reduced annuity from his or her pension plan, coupled with an agreement that payments will be continued, to his or her designated beneficiary E) Without consideration, Corporation X makes a transfer of property to the children of a sole stockholder