ETHICS Rudy is a retired engineer who has three adult daughters and several grandchildren. This year Carol, his youngest daughter, approached Rudy for a $40,000 business loan. Although Carol had no collateral for the loan and did not sign any written promise to repay the money, Rudy still transferred the funds to her account. Do you think Rudy should file a gift tax return for the transfer? Suppose Rudy has no intention of demanding repayment but has not told anyone so. Does this make any difference