1. Which of the following statements is true concerning the maximum gift that can be given within a year without incurring any gift tax or using any of the unified credit? a. A single individual is limited to gifts of $13,000 in cash or property with a fair market value of $26,000 to an individual. b. Consenting spouses can give each other a maximum of $26,000. c. Consenting spouses together can give an individual $26,000. d. A single individual is limited to a gift of $13,000 to a qualified charity. Which of the following is not a duty of a trustee in a chapter 7 liquidation? a. File proofs of claim with the bankruptcy court. b. Investigate the financial affairs of the debtor. c. Make payments to creditors as promptly as practicable with regard for priorities. d. File reports of progress. 2