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Please explain and show all work 20) Last year Brandon opened a savings account with a deposit of $45,000. The account was in the name

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Please explain and show all work

20) Last year Brandon opened a savings account with a deposit of $45,000. The account was in the name of Brandon and Melanie, joint tenancy with the right of survivorship. Melanie did not contribute to the account, but this year she withdrew $18,000. Has Brandon made a taxable gift to Melanie, and if so, in what amount

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