Which of the following gifts made by Tristan, age 49, is subject to the generation skipping transfer tax? $40,000 to Todd, the 85-year-old husband of Tristan's sister $20,000 to his niece, age 6. $20,000 to the daughter (age 6) of Tristan's former college roommate. $15,000 to his grandson Payment of medical school tuition (directly to the school) of $50,000 for the granddaughter of Joe, Tristan's best friend