Marcus, a resident of Texas, has found the ideal gift for his wife in celebration of their upcoming wedding anniversary a $22,000 diamond tennis bracelet. However, Marcus is appalled at the prospect of paying the state and local tax of $1,815 (c0mbined rate of 8.25 percent). He, therefore, asks his aunt, a resident of Montana, to purchase the bracelet. The jewelry store lists the aunt as the buyer and ships the bracelet to her. Prior to the anniversary, Marcus receives the bracelet from his aunt. Is Marcus able to save $1,815 on the present for his wife? What can go wrong?