In 2013, Sarah makes taxable gifts aggregating $15,000. Her only other taxable gifts amount to $235,000, all of which she made in 1997. a. What is

a.     What is Sarah's 2013 gift tax​ liability?

(Select one)

Minus:  (Select one)

Minus: (Select one)

Gift Tax liability:          

b.   What is her 2013 gift tax liability under the assumption that she made the $235,000 of taxable gifts in 1974 instead of​ 1997?