Which statement is most accurate?

A transfer in the ordinary course of business is always a taxable gift if the sale

price is less than the value of the property.

A transfer in the ordinary course of business is never a taxable gift because the

government does not want to scrutinize business dealings.

A transfer in the ordinary course of business may be a taxable gift if there is an

intrafamily relationship between the parties.

A transfer in the ordinary course of business is always a taxable gift.