H and W cannot agree on a property settlement before they are divorced. H does not want to give W anything. The court, in granting their divorce, orders H to pay S100,000 1o W. a. Has H made a gift for gift tax purposes when he pays this judgment? b. Assume that H dies before the transfer, but after the divorce, and that W files a claim for the payment in H's estate. Would H's estate receive a deduction under 2053?