Which of the following is a completed taxable gift?

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

b. $20,000 in cash contributed to the committee to reelect a Senator

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

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

e. None of the choices is a completed taxable gift