Question $6$

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Sandy gives a gift of $$12,000$ to each of the following people. Each of them used the money they received from Sandy to invest in shares of publicly trading companies. In which situation will the resulting dividend income NOT be attributed to Sandy?

Select one:

a$.$ The gift is to Sandy's wife.

b$.$ The gift is to Sandy's $14$ year old nephew.

c$.$ The gift is to Sandy's long$-$time business partner.

d$.$ The gift is to Sandy's $10$ year old daughter.

Clear my choice