All the following transfers are subject to the generation-skipping transfer tax (GSTT) EXCEPT:

All the following transfers are subject to the generation-skipping transfer tax (GSTT) EXCEPT:
A . A direct cash gift of $50,000 from a grandparent to his grandchild if such grandchild’s parents are still alive.
B . A direct cash payment of $28,000 from a grandparent to a private prep school to cover the tuition costs for her grandchild.
C . A distribution to a grandchild from a sprinkle trust created by a grandparent to benefit both skip and non-skip beneficiaries.
D . A termination of a trust at the death of the non skip life income beneficiary with the remainder distributed solely to skip persons.

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Answer: B