Which of the following transactions does not constitute a completed gift for federal gift tax purposes?
a. An outright gift of $100,000 to a United States citizen spouse.
b. A gratuitous transfer of $1,000,000 to an irrevocable trust, with a life estate to the grantor's sister, and the remainder to a grandchild.
c. A year-end bonus of $15,000 to the vice-president of finance from the majority shareholder.
d. All are completed gifts for federal gift tax purposes.