The $15,000 exclusion would be available in which of the following transfers?

a. Revocable transfer in trust to W for life, then to S.

b. Irrevocable transfer in trust to W for life, then to S.

c. Irrevocable transfer of a life insurance policy to a trust with two income beneficiaries.

d. ‘Transfer in trust to A and/or B for life, then to L, and the grantor makes the distribution decisions.

e. Same as (d), but the independent trustee makes the distribution decisions.

f. Nonbusiness transfer to a corporation owned 50 percent by the donor's three children.

g. ‘Transfer in trust to a minor, all income to be accumulated.