2. Which of the following gifts is a gift to a skip person?

Bob (age 50) makes a $50,000 gift to his godson, David (age 11).

Carol (age 50) gives $75,000 to her niece, Sally (age 10).

Jan (age 65) gives $25,000 to her friend, Bill (age 45).

John (75) gives $100,000 to his grandson, Joseph (30). Joseph's mother (John's daughter) is not living at the time of the gift.