Which of the following situations would NOT constitute a transfer that comes within the gift tax statues?

a. Robin creates a trust under the terms of which her daughter is to get income for life and her granddaughter the remainder at the daughter’s death.

b. Robbie purchases real property and has the title conveyed to himself an to his brother as joint tenants.

c. Randal creates an irrevocable trust giving income for life to his wife and providing that at her death the corpus is to be distributed to his son.

d. Ray purchases a U.S. savings bond made payable to himself and his wife, Raquel. Raquel cashes the bond to be used for her own benefit.

e. Rose creates a joint bank account for herself and her daughter. There have been no withdrawals from the account.