Due to perfect weather conditions there is a larger expect a crop of tangerines this year the weather conditions do not affect the crop of tangerine such as juice is made from either oranges or tangerines and consumers have no preference for one of the other lastly citrus juice and oatmeal or compliments and oats are required to make oatmeal

Which of the following transfers would result in gift tax? a. bob gifts $11,000 to his daughter barbie. b. elroy gifts $50,000 to his wife, elizabeth, who is a u.s. citizen. c. adam gives his favorite employee, aaron, a new car at aaron's retirement worth $20,000. d. pete transfers $20,000 to his ex-wife, patricia. pete and patricia were divorced five years ago.