Answer these using Gift Tax Laws in California:

• Matt gave his niece a cash gift of $8,000.
  • Is this gift taxable?
  • Does a gift tax return need to be filed?
• Matt paid the $15,000 college tuition of a friend directly to his college.
  • Is this gift taxable?
  • Does a gift tax return need to be filed?
• Matt gave $25,000 to her 25-year-old daughter.
  • Is this gift taxable?
  • Does a gift tax return need to be filed?