Question $24$

For generation$-$skipping transfer tax purposes which of the following gift recipients is a skip person?

Debra, who received a $$500,000$ gift from her mother. Her mother is $40$ years older than her.

Michelle, who received a $$500,000$ gift from her husband. Her husband is $38$ years older than her.

Nick, who received a $$500,000$ gift from his grandfather. Both of Nick's parents are deceased.

Fred, who received a $$500,000$ gift from his best friend. His best friend is $37$ years older than him.

None of the gift recipients are considered skip persons.