$4\mathrm{.}0\%$ complete

Question

Which of the following transfers would result in taxable gift or a gift tax?

A$.$Bob gifts $$10,000$ to his daughter Barbie.

B$.$Elroy gifts $$50,000$ to his wife, Elizabeth, who is a U$.$S$.$ citizen.

C$.$Adam gives his favorite employee, Aaron, a new car at Aaron$$s retirement.

D$.$Pete transfers $$20,000$ to his ex$-$wife, Patricia. Pete and Patricia were divorced five years ago.