gift and estate taxation: How to decipher taxable gift by preparing a tax research memorandum?

Tax Research Case On November 12, 2012, maria placed $200,000 in a bank savings account. On December 31, 2013, the bank credited $300 of interest to the account. Maria's daughter TJ is also on the account. The account is held as joint tenants with right of survivorship and not as tenants in common. No amount has been withdrawn from the account. So, it had a balance of $200,300 as of December 31, 2013. Maria has already used up her annual gift exclusion because of prior gifts to TJ. Maria has also used up her lifetime exclusion for gift tax purposes. Did Maria make a taxable gift to TJ with respect to this bank savings account for 2012? If so, how much was the taxable gift? REQUIRED: Prepare a tax research memorandum to answer the question above. Your memorandum should be in good form and include the following sections: (1) Facts, (2) Key Issue(s), (3) Conclusion, and (4) Reasoning and Authorities. Be sure to use correct grammar and spelling