Natalie Bryan, a widow who lives at 425 Flathead Way, Kalispell, Montana 59901, has

three adult children (Daniel Bryan, Amanda Green, and Samantha Cruz). During 2013,

Natalie makes the following gifts to the children.

To Daniel. Office building in Helena acquired in 2001 at a cost of $900,000, current

value $1.9 million.

To Amanda. Rental cabins in Whitefish inherited in 1999 (value $1,000,000) from her

father, current value $1.8 million.

To Samantha. Vacation lodge on Flathead Lake acquired in 1995 at a cost of

$800,000, current value $1.9 million.

Prepare a 2013 gift tax return (Form 709) for Natalie (Social Security number 123-

45-6787). Natalie made no taxable gifts in prior years.