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C is corrent. The requirement is to determine when a gift occurs in conjunction with Mr. Chang’s creation of a joint bank account for himself and his friend’s son, Mohammed. A gift does not occur when Mr. Chang opens the account and deposits money into it. Instead, a completed gift results when the noncontributing tenant (Mohammed) withdraws money from the account for his own benefit.
A is incorrect.  There is a gift when Mohammed withdraws money from the account.
B is incorrect.  There is a gift when Mohammed withdraws money from the account.
D is incorrect.  There is a gift when Mohammed withdraws money from the account.