Question $17$

Brenda reimbursed her $22-$year$-$old son $$20,000$ for the tuition he paid to attend law school. Which of the following statements most accurately describes the gift tax consequences of this transaction?

This is not a gift because Brenda is merely satisfying her obligation of support.

This is a gift of educational expenses which qualifies for the unlimited tuition exclusion from the gift tax.

This gift is a taxable gift that does not qualify for the tuition exclusion because Brenda gave the money to her son instead of to the law school.

If Brenda's son was $45$ years old, married to a successful CPA, and living in their own home as husband and wife, the tuition paid by Brenda would be considered a payment in discharge of her duty to meet her financial obligation of support of her son.

None of the above.