Which of the following describes a transfer of property made to a skip person?

A)Chris (42) transferred $20,000 to his cousin, Madeline (21).

B)Geraldine (47) gave $10,000 to Noah (23), her friend's son, to use as a down payment on his first home.

C)Lucinda (52) gave a new car, valued at $24,000, to her nephew, Vince (30).

D)Van (68), gave a $25,000 cash gift to his granddaughter, Kinsey (22). Kinsey's parents are still alive.