The trustee of a trust fund is responsible for determining the beneficiary of the fund's assets

The ultimate success of sales meetings depends on the planning and execution of activities such as

a. arranging for audiovisual support. b. communicating with all parties before the meeting. c. checking site arrangements. d. preparing materials for the meeting. e. all answers listed are correct.

Don and Linda Grant, U.S. citizens, were married for the entire 2017 calendar year. In 2017, Don gave a $66,000 cash gift to his sister. The Grants made no other gifts in 2017. They each signed a timely election to treat the $66,000 gift as one made by each spouse. Disregarding the unified credit and estate tax consequences, what amount of the 2017 gift is taxable to the Grants for gift tax purposes?

A. $0 B. $38,000 C. $52,000 D. $66,000