For #28-31: Assume that a married couple (John and Maurice) make the following gifts in 2021:

Maurice gives $35,000 to a charity

Maurice gives $17,000 to child named Terry

John gives $29,000 to child named Sean

John $17,000 to grandchild Simon

30. True or False: John must file a gift tax return for the gift to Simon 31. True or False: Maurice must file a gift tax return for the gift to the charity