Please answer all questions.

1) When property is transferred, the gift tax is based on replacement cost of the transferred property fair market value on the date of transfer the transferor's original cost of the transferred property the transferor's depreciated cost of the transferred property D. 2) Andres and Lakeisha are married and file joint. Andres is 72 years old and in good health. Lakeisha is 62 years old and blind. What amount of standard deduction can Andres and Lakeisha Claim in 2018 A) $26,600 B) $27,200.)