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Which of the following situations must a gift tax return be filed (assume all gifts are made in 2018)? A) a person gives their stepdaughter

Which of the following situations must a gift tax return be filed (assume all gifts are made in 2018)? A) a person gives their stepdaughter a wedding gift of a $25,000 check B) a person gives their alma mater a gift by check for $25,000 C) a person gives their spouse (a US Citizen) a gift of $25,000 D) a person gives their church a gift of $25,000

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