Donna decides to try to lower the amount of her estate by gifting money to her children. She gifts $10,000 to her daughter Amy, $12,000 to her son Jim, and $10,000 to her stepson Pat. Will any of the gifts she has made be subject to gift tax? If so, which ones and why? Donna has also prepared a will leaving $500,000 to her church and the rest to her husband, Don. Will her bequest to her church and her husband be subject to taxes