Question 2: (7.5 points): B1, B3, C1

Dona during her lifetime made the following gift: on 27, February 2014 she gifted her Friend 150 , in the same year she gifted her husband 50,000 for his birthday after that on 20 November 201,7 she gifted her son 220,000 on the occasion of his marriage later on 15, august 2018 Dona gifted her daughter 260,000.

Dona died on 14 October 2021.

Instruction: Calculate the IHT payable.