Determine whether or not each of these scenarios can be considered a tax free gift (meaning it does not have to be reported on the individuals Form 1040), and explain why or why not in 1-2 sentences.

(a) Timmy and Tammy have been seeing each other for the better part of a year. On Valentine's Day, Tammy surprises Timmy with a $3,500 top-of-the-line Trek mountain bike... (b) Billy works as the personal assistant to the CEO of ABC Corp., and she (the CEO) likes Billy very much. Very much - in fact, at her initiation the two of them sometimes engage in after-hours activities of the kind more commonly associat- ed with romantic couples (although they aren't really). On Billy's birthday she surprises him with a top-of-the-line Trek mountain bike. The $3,500 cost is not included on Billy's W-2... (c) Franny, a college student, receives no financial support from her family- she's on her own and is paying her own way through school. Franny is much too busy to hold down even a part-time job. However, she does list herself on a "sugar baby" website and on weekends finds time to see one or more gentlemen, all of whom are very generous. Franny does nothing illegal but does accept ex- pensive gifts, sometimes money, very appreciatively. One of her gentlemen- friends, for example, pays the rent on her apartment... (d) Dani is a hard-working server at an expensive restaurant. One evening, after a customer leaves, she finds that he has left not only the signed credit card bill, including the standard 20% tip, but also $1,000 cash. And his business card