Which of the following is a complete taxable gift?

Multiple Choice

• $20,000 in cash contributed to the committee to reelect Senator BlowHard.

• $15,000 in cash given directly to Valley Hospital for the care of a neighbor who was in an auto accident.

• $18,000 in cash given directly to a needy student to pay for college tuition.

• $55,000 in cash transferred to a former spouse under a written property settlement shortly after a divorce.

• None of the choices is a complete taxable gift.