Cook made the following gifts during the year. $14,000 for medical expenses paid directly to a hospital on behalf of an individual. $45,000 for tuition paid directly to an accredited university of an individual. $150,000 for campaign expenses paid to a political organization. Which of the gifts made by Cook require him to file a gift tax return for the year? I and III, but not II II and III, but not I III only None of the above