! Required information [The following information applies to the questions displayed below.] Brad and Angelina are a wealthy couple who have three children, Fred, Bridget, and Lisa. Two of the three children, Fred and Bridget, are from Brad's previous marriages. On Christmas this year, Brad gave each of the three children a cash gift of $10,000, and Angelina gave Lisa an additional cash gift of $40,000. Brad also gave stock worth $40,000 (adjusted basis of $10,000) to the Actor's Guild (an "A" charity). (Refer to Exhibit 25-1 and Exhibit 25-2.) b. Fill out parts 1 and 4 of Form 709 for Brad. (Use 2020 tax rules regardless of year on tax form.)