5.Mr. B plays national lottery each month. He won the biggest prize 3.000.000 TRY on 19 January 2023.

Note: The exclusion amount the gift tax and tax schedule for the year 2023 are in the Slides.

Required: Is the prize of Mr. B subject to gift tax? If so, calculate the tax base and the tax payable. Who is going to pay the tax? (10 points).