In which of the following independent situations has Jean made a gift? a. Jean gives her 19-year old son $20,000 to be used by him for his college expenses. b. Jean buys her non-dependent grandfather a new $120,000 RV for his birthday. c. Jean sends $44,000 to Temple University to cover her nephew's tuition. The nephew does not qualify as Jean's dependent. d. Jean contributes $10,000 to her U.S. Senator's reelection campaign. e. Jean pays for her friend's son's dental bills by sending the friend a check for $18,000.