During the calendar year, Mary gave several gifts to relatives. Which of the following gifts must be reported in an annual gift tax return? 1. $25,000 to her mother to help pay for medical expenses 2. A $20,000 federal tax-exempt municipal bond to her sister 3. 100 shares of stock to her daughter (Marys basis in the stock was $10,000 and the fair market value at the date of gift was $20,000) 4. $20,000 to a qualified university for her sons dormitory fees