When Paul Prentice purchases Whitehall, he decides to have the title conveyed to himself and his son and daughter as joint tenants with rights of survivorship. Any tenant may terminate the joint tenancy relationship unilaterally. What gift results have been attained?

A. Paul retains dominion and control similar to a joint bank account

B, The gift is complete when the son or daughter transfers his or her interest

C. The gift is not complete since Paul still owns a one-third interest

D. The sone has one-third and the daughter has one-third interest