The unhappy couple, Audrey and Bob, divorce after 3 years of marriage. Bob owns the home, but Audrey was given the home as a part of the divorce settlement. What are the implications if they wait 13 months to change the title of their home from Bob to Audrey? O The transfer will be gift-tax free O Bob will complete a taxable gift to Audrey The transfer will be gift-tax and estate-tax free O Bob will retain 50% ownership of the home in his estate