Which of the following statements is not accurate? a. Ds lending her daughter $40,000 to go to dental school, but then tearing up the IOU upon graduation constitutes a gift for federal gift tax purposes. b. Ds transfer in trust, with income to A and/or B for life, remainder to C constitutes a completed gift to C for federal gift tax purposes. c. Ds transfer in trust, with income to A and/or B for life, remainder to C constitutes a completed gift to A and B for federal gift tax purposes. d. statements b and c are accurate, but statement a is not accurate. e. statements a, b, and c are accurate