17. Which of the following are completed gifts, and what is the value of each gift (before any exclusions)?

a. Hughlene sold stock worth $90,000 to her son for $30,000.

b. Ken deposits $14,000 into a savings account in his name and his daughter’s name as joint owners.

c. Jim transferred $800,000 into a revocable trust that will pay income to his daughter for her life and the remainder to his granddaughter.