Which of the Following Situations Requires That a Gift Tax

Multiple Choice

Which of the following situations requires that a gift tax return be filed?

A) George gives wife, Laura, a new car for her birthday.
B) Yanisha makes gifts of $3,000 of present interest property to each of her nieces and nephews.
C) Archie pays the hospital medical bills for his friend Paige.
D) Ida purchases a beach home, listing Mark as a joint tenant. Mark provides no consideration for the home.