4. Determine the amount of completed gift if any from the following occurrences: a. A parent sells real estate valued at $1.5 million to an adult child who pays $900,000 in consideration b. A furniture store holds a clearance sale and sells a customer a $6,000 dining room set for $20000 c. During the year, a father purchases food and clothing $8,000 for his minor child. d. A wealthy person contributes $1,500 to a political organization e. Jeremy lends $500,000 interest free to his brother Jacob who signs a demand note. The applicable interest rate is 6% and the note remains unpaid at year-end