Mr. Pink died testate. In his will, he names his son, Pink, Jr., as executor of his estate. After his son declines to serve, his friend, Mr. Orange, agrees to serve as executor, but was never formally appointed by the court. All of Mr. Pink's property has been distributed to his wife, Mrs. Pink. Who is the personal representative for purposes of filing Form 706?

Pink, Jr.

Mr. Orange.

Mrs. Pink.

None of the above.

2. Which of the following gifts is a gift to a skip person?

Bob (age 50) makes a $50,000 gift to his godson, David (age 11).

Carol (age 50) gives $75,000 to her niece, Sally (age 10).

Jan (age 65) gives $25,000 to her friend, Bill (age 45).

John (75) gives $100,000 to his grandson, Joseph (30).

Joseph's mother (John's daughter) is not living at the time of the gift.