Briefly explain whether the following transactions are completed gifts.

a) Ed Smith gave his son a check in October of last year. As of February of this year, the son had not yet cashed it in,.

b) Jim Johnson, who though he was dying of a rare disease, transferred title to his $20,000 personal auto this his sister. Miraculously, Jim survived, and his sister gave the car back to him after his complete recovery.

c) Jenny Moor purchased a $10,000 U.S savings bond and had the bond titled in Jenny's name as well as the names of her three adult grandchildren as co-owners. She has just told them of the gift.

d) The tennis pro, Harry Hathaway, placed his summer earning in a joint bank account with his brother, Steward. Stewart withdrew $8,000 of the $10,000 Harry place in the account.