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Lana transfers $15,000 to her son, Walton; $40,000 to her niece, Corinne; and pays Hollowpoint Medical Hospital $50,000 for her granddaughter, Maren's, medical expenses. The

Lana transfers $15,000 to her son, Walton; $40,000 to her niece, Corinne; and pays Hollowpoint Medical Hospital $50,000 for her granddaughter, Maren's, medical expenses. The transfers is subject to GSTT?

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