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Assuming the gift tax exclusion is $15,000, which of the gifts made by Cook require him to file a gift tax return for year 3?

Assuming the gift tax exclusion is $15,000, which of the gifts made by Cook require him to file a gift tax return for year 3?

A.

The payments on behalf of Martin and Chris

B.

The payment on behalf of Martin and the payment to the political organization

C.

The payment to a political organization

D.

The payment on behalf of Chris

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