Darla and her husband recently divorced. As part of the property settlement, Darla received title to the couple's former residence. However, Darla cannot set foot in the house because memories of her former husband that she associates with the house make her nauseated. She, therefore, sells the house to her son for $300,000, even though comparable houses in the neighborhood have recently sold for around $400,000. Darla is happy to sell the house for $300,000, though; in fact, she would be willing to sell the house to a stranger for $250,000 just to get rid of it. Has Darla made a gift to her son?