In which of the following situations would someone have to pay a gift tax?
a. a relative dies and leaves you $13,000 in the will
b. your cousin gives you a car worth $1,700
c. your grandmother gives you $13,000 toward college
d. your cousin gets a job paying @32,000 a year

Einstein office equipment has a rental plan for office machines. a fax machine that lists for $722.98 can be rented for 22% of the price annually. the state imposes a usage charge of 3.2%. if stephen hawking travel decides to rent the fax machine, what will its total monthly rental charge be?