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This Year, Brent by Himself Purchased Season Baseball Tickets in the Exclusive

Question 73

Multiple Choice

This year, Brent by himself purchased season baseball tickets in the exclusive sky club.The price of the tickets was $60,000, and Brent divided the tickets equally with his two brothers (Brent gave one-third of the tickets to each brother) . Has Brent made a taxable gift and, if so, in what amount?


A) Brent made two taxable gifts of $6,000.
B) Brent made two taxable gifts of $17,000 each.
C) Brent made a taxable gift of $46,000.
D) Brent transferred the tickets for love and affection so no gift tax is imposed.
E) None of the choices are correct.

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