Which of the folling correctly completes the sentence? For $2023$ fereral gift tax is generally paid: $1-$ On taxable gifts made after the taxpayer has used up their entire gift tax lifetime exculusion amount. $2-$ By the donor of all gifts of $$17,000$ or more to a single recipient. $3-$ Based on the value of all gifts that must be reported on Form $709,$ united States Gift $($ and Generation$-$ Skipping transfer$)$ Tax Return. $4-$ By the recipient of any gift.