14. LO.4 In each of the following independent situations, indicate whether the transfer is subject to the Federal gift tax. a. Asa contributes to his mayor's reelection campaign fund. The mayor has promised to try to get some of Asa's property rezoned from residential to com- mercial use. b. Mary Ann inherits her father's collection of guns and mounted animals. Five months later, she disclaims any interest in the mounted animals. c. Same as part (b). Ten months later, Mary Ann disclaims any interest in the guns. d. Haydon pays an orthodontist for the dental work performed on Michele, his dependent cousin e. Same as part (d), except that Michele is not Haydon's dependent. f. Floyd creates a revocable trust with his children as the beneficiaries. g. Florence purchases a U.S. savings bond listing herself and Taylor (her daughter) as joint owners. h. Same as part () One year later, Taylor predeceases Florence. i. Same as part (g). One year later, Florence predeceases Taylor