Which of the following transactions constitute gifts for tax purposes? a. A payment of $22,000 to cover the expenses of a 22 -year-old daughter's wedding. b. A gift of $100,000 to a political organization. c. A gratuitous transfer to a revocable trust of $1 million, with a life estate to the grantor's sister, with remainder to a grandchild. d. A year-end bonus of $15,000 to the vice-president of finance from the majority shareholder