Which of the following transfers would not be considered a qualified transfer?

A$.$Piper pays $$50,000$ to her friend Paige, who uses the money to pay for her medical expenses.

B$.$Piper pays $$35,000$ to Harvard University for her niece$$s tuition.

C$.$Piper pays $$10,000$ to Children$$s Hospital for her granddaughter$$s medical expenses.

D$.$Piper pays $$12,000$ to Prestigious Preparatory School for her nephew$$s tuition.