Hi, I have to do a research project about the following:

Your clients, Bob & Sue Marshall, acquired beachfront property in Gulf Shores, AL and titled the property in their names as joint tenants with right of survivorship. Bob & Sue were married and had two adult children. Bob died in June 2014, survived by Sue and their two children. Bob's will provided that all his property passes to Sue if she survives him. Otherwise, it passes to the children equally. In October 2014, Sue executed a written disclaimer of the beachfront property. As a result, the property passed to the two children equally. Sue and the children have stated that Sue has not accepted the interest in the property or any of its benefits. This beachfront property is worth over a million dollars and Sue is now worried about whether she has made a taxable gift to her children. Sue asks for your advice. Her full-time residence is in Birmingham, AL.

What I can't figure out is if this is considered a qualified disclaimer. It says written and it appears to meet the 4 criteria.

I just need some general guidance, not looking for anyone to write the actual paper.