Hank is over 85 years old and he is thinking about distributing some of his wealth now, instead of waiting until he dies. What scenario could result in the attribution of property income to Hank?

a) a gift to his brother, who is 68 years of age

b) a gift to his granddaughter, who is 16 years of age?

c) a gift to his niece, who is 44 years of age

d) a gift to his daughter, who is 61 years of age