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

a. In March, Stephanie deposits $30,000 cash into a joint checking account for herself and her boyfriend, Michael, who deposits nothing in the account. In July, Michael withdraws $14,000 from the account.

b. Jennie pays $13,000 of her neighbor’s medical expenses directly to the hospital.

c. Jane pays her sister’s $20,000 tuition directly to the university.

d. Miriam transfers the title of investment land (valued at $85,000) to her son, Kevin.

e. Miguel deposits $180,000 into a revocable trust in February. In November, the trustee distributes $20,000 of income to the beneficiary, Juan.