A gift of a partial or future interest in property is generally nondeductible. However, there are specific exceptions. A current deduction is available for all the following contributions to a qualified organization EXCEPT:

A. The gift of a remainder interest in a personal residence or farm with the stipulation that the donor may continue to reside there for his or her lifetime.

B. The gift of a remainder interest in real property granted only for conservation purposes.

C. The gift of a remainder interest in tangible personal property with the stipulation that the donor may retain possession of the property during his or her lifetime.

D. The gift of a remainder interest in property where the donor retains an income interest, provided the gift is transferred in trust

Provide a detailed explanation.