IMG 0730JPEG Photos 14. S is unmarried and has u am le is considering making a er with her college tuition. Sam wants to know ithi sed niece will be to his niece to helbsed up his lifetime credit. H taxable on this transfer to her. n will the niece pay income tax on the transfer? Why or why nota c) Would it make a diff erence to the gift tax consequences if Sam were married? Explain. d) Is there a better way to structure this transaction from a tax perspective? 1:54 PM O Type here to search