Cook made the following gifts during the year:

I. $14,000 for medical expenses paid directly to a hospital on behalf of an individual

II. $45,000 for tuition paid directly to an accredited university of an individual

III. $150,000 for campaign expenses paid to a political organization

Which of the gifts made by Cook require him to file a gift tax return for the year?

a. I and III, but not II

b. II and III, but not I

c. III only

d. None of the above