Barbara Baldridge transfers property to a trust. The trustee is directed to pay all income to the donee. However, the trustee must also pay principal to charities that Barbara chooses and requests in writing. Which of the following statements is correct?

	A.	A gift tax return must be filed.
	B.	Barbara retains dominion and control over the property.
	C.	Since charities are involved, the charitable deduction for gifts will eliminate any taxable gift.
	D.	The gift is complete.