Which of the following is not a completed gift?

Esteban transters ownership of a vacation home to his son.

Avery pays her $36-$year$-$old daughter's $$2,000$ monthly rent for the entire year.

Mia creates and contributes $$1,000\mathrm{.}000$ to an irrevocable trust which will begin

making annual distributions to her grandson beginning at age $25.$ Her grandson is

currently age $3.$

Lester sets up a revocable trust with his two daughters as beneficiaries.