Robert is down on his luck and asks Mae for a $$20,000$ loan. Mae is quite wealthy and decides to give Robert the $$20,000$ as a gift rather than a loan. Unfortunately, the amount of the gift is more than the allowable deduction and Mae will be taxed on a portion of the $$20,000$ that she gives to Robert. On what is Mae being taxed?

Group of answer choices

Her income

Her wealth

Her property

Her purchases

None of the answers are correct