. 9. Lorenzo makes the following property transfers in the current year. $5,000 tuition for a grandson paid directly to the school $1,000 medical expense for a child paid directly to a hospital $500 donation to the Democratic party $10,000 property settlement in conjunction with a divorce $3,000 room and board at college for a grandson paid directly to the school Lorenzo's gifts for the year before considering the annual gift tax exclusion total A) $19,500 B) $19,000 C) $3,000 D) $0. Answer: C Explanation: Room & Board Page Ref: C.12-8 Objective: 3