Which of the following transfers will not result in a taxable gift from Robert in 2015, assuming he makes no other gifts and why?

a. Robert pays each grandchilds private school tuition, $6,000 each.

b. Robert pays City Hospital for the hospital bill of a friend, $15,000.

c. Robert pays a university for a distant cousins law school tuition, $16,000.

d. Robert pays the tuition for Robert Jr. directly to a private university, $30,000.