Matilda writes a check to her local community foundation, which is a qualifying charity, for $$100,000.$

Check all of the following that are true:

$\_\_\_$ Matilda has a reportable gift of $$82,000($$$100,000$ minus the annual exclusion$)$

$\_\_\_$ Matilda will need to use $$100,000$ of her lifetime exclusion to avoid paying gift tax

$\_\_\_$ None of the gift will be subject to gift tax

$\_\_\_$ The timing of when the check was delivered and whether it could be cancelled will determine whether or not the gift will trigger gift tax