For the purpose of the generation-skipping transfer tax, which of the following current-year transfers was made to a skip person? Alina (35) transferred $50,000 to her cousin Nicole (30). Micah (65) transferred $21,000 to his granddaughter, Susannah (19). Susannah's father (Micah's son) died two years ago. Jeanette (85) gave $35,000 to Tyler (20), her neighbor's son, to use as a down payment on his first home. Amanda (40) gave a new car, valued at $32,000, to her nephew, Xavier (19)