Jessica won some money in a lottery and made some taxable gifts to her family. She needs your assistance filing IRS Form 709 this year. Which gift can be reduced by an annual exclusion?

A.Jessica created a 2503(c) trust with $85,000 to fund her 10-year old nephew's future college education.

B.Jessica paid a hospital $45,000 for her mother's medical bills that were not covered by health insurance.

C.Jessica changed the deed on her home which added her son as a remainder beneficiary in the property.

D.Jessica funded an irrevocable trust with $100,000 to provide discretionary supplemental support for her disabled brother.