The holding of Duberstein v. Commissioner, stands for the following proposition: 1. A gift for income tax purposes is the same as for gift tax purposes. 2. A gift for income tax purposes is motivated out of detached and disinterested generosity, love, affection, charity or like impulses, thus is not likely to be found in a business setting. 3. A gift made in the business setting is always deductible by the donor. 4. None of the above