1. Jerrys mother, Milly Weber, files as a single individual and is not a dependent for she owes the Mayo Clinic in Rochester, MN, for $100,000. Jerry Weber wants to pay Milly Webers medical expenses. Jerry Weber gave $100,000 to Milly Weber in November 2022. What are the gift tax consequences of this transaction? Could Jerry Weber avoid gift tax consequences and relieve his mother of the medical expense.