Payments on behalf of a grandchild made by a grand-parent directly to a medical provider for medical care (the payments of which would be deductible for Federal income tax purposes) Group of answer choices are excluded from the Federal gift tax in amounts up to the annual exclusion amount. are excluded from the Federal gift tax in unlimited amounts. are excluded from the Federal gift tax but only if a Federal gift tax return (form 709) is filed. are fully subject to the Federal gift and estate tax without exclusion