George and Suzanne have been married for 40 years. Suzanne inherited $3,000,000 from her mother. Assume that the annual gift-tax exclusion is $14,000. What amount of the $3,000,000 can Suzanne give to George without incurring a gift-tax liability?

A. $14,000
B. $28,000
C. $1,500,000
D. $3,000,000

Answer: D. $3,000,000

Business

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