Which of the following transfers is considered a taxable gift?

a. Alex sold land to an unrelated party for less than its fair market value because he needed cash in a hurry.

b. After a friend’s death, Nicole wrote a check to the university to pay the college tuition for the friend’s son.

c. Melissa wrote a check to the landlord to pay her aunt’s rent for two months when her aunt was unemployed.

d. Howard wrote a check to the doctor to pay a friend’s medical bill when he had surgery.

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