1. Which of the following is not considered one of the four major estate planning documents that individuals should have?
   1. Will
   2. Durable power of attorney for healthcare
   3. Living will
   4. Revocable trust

1. During 2020 Luna made the following transfers. What is the total amount of her taxable gifts for 2020?

• Gave $12,000 to her boyfriend to buy a car
• Paid $28,000 to St. Marys Hospital directly to pay for her sisters surgery
• Made an initial tuition payment of $20,000 to Duke University for her nephew
  1. $0
  2. $3,000
  3. $12,000
  4. $18,000