Which of the following is a taxable gift?

A)Mark sold his house to his son, Jonathan, for $200,000. Similar houses in Mark's neighborhood market for $350,000.

B)Philip made a contribution of $45,000 to United Way. Tess paid $25,000 for her grandson's private elementary school tuition.

C)Tess made the payment directly to the school. Velma paid $32,000 in hospital bills for her daughter, Felicity.

D)Velma paid the hospital directly.