In which of the following independent situations has Joan made a gift? She contributes $10,000 to her U.S. Senator's reelection campaign. She gives her 19 -year old son $20,000 to use for his college expenses. She sends $54,000 to Collins University to cover her nephew's tuition The nephew does not qualify as Joan's dependent. She buys her nondependent grandfather a new $120,000 RV for his birthday