Your client has made all of the following transfers. Which of these transfers will be excluded from the client's total gifts in the year made?

1. Paid a hospital $11,000 for medical services rendered to a friend
2. Paid a family member $15,000 so she could go to school
3. Made a donation to the democratic party
4. Made a contribution to the shriner's hospital, which provides free medical care to children

A)

II and IV

B)

I and II

C)

III and IV

D)

I and III