Please answer with reason why the option is correct and why the other options are incorrect

Please answer only if you have deep knowledge

Which of the following payments is a taxable gift subject to the gift tax? 0 $30,000 to a university for a spouse's tuition. 0 $40,000 to a university' for a cousin's room and board. 0 $50,000 to s hospital for a parent's medical expenses. 0 $30,000 to a physician for a friend's surgery