Which of the following taxpayers has made a completed gift?

A)Connie added her son, Brandon, as a joint owner of her bank account. Brandon has not withdrawn any money from the account for his own benefit.

B)Jane purchased a house for her son, Daniel, to live in during college. She promised Daniel that she would transfer the title of the house to him after he graduates, but has not done so yet.

C)Todd transferred property to a trust for the benefit of his daughter, Reagan. Todd may revoke the trust at any time.

D)Wendy transferred a remainder interest in her house to her son, Michael. She retained a life estate for herself. She does not have the power to alter the transfer of the remainder interest.