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Peter gives a gift of $10,000 to each of the following people. Each of them used the money they received from Peter to invest

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Peter gives a gift of $10,000 to each of the following people. Each of them used the money they received from Peter to invest in shares of publicly trading companies. In which situation will the resulting dividend income NOT be attributed to Peter? O The gift is to Peter's long-time business partner. O The gift is to Peter's wife. O The gift is to Peter's 14 year old nephew. O The gift is to Peter's 10 year old daughter.

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