Which of the following is not a feature of gift for the purposes of s 30-15 ITAA97?

	a.	A gift of trading stock must be greater than $100 in value
	b.	No material benefit or advantage is received by the giver in return for making the gift.
	c.	The transfer is made voluntarily to the recipient.
	d.	There is a transfer of beneficial interest in the property to the recipient.
	e.	The transfer involves the intention to confer benefaction on the recipient.