Advertising campaigns involving issues ranging from health care, education, and environmental sustainability to human rights and personal safety can be classified under ________ marketing

The holder of which of the following interests would have the least protection of his interests?

a. a lessee holding a less-than-freehold estate, living on the property b. a quit claim deed, unrecorded c. a grant deed, unrecorded, living on the property d. a recorded grant deed, not living on the property

Steve and Kay Briar, U.S. citizens, were married for the entire 2017 calendar year. In 2017, Steve gave a $34,000 cash gift to his sister. The Briars made no other gifts in 2017. They each signed a timely election to treat the $34,000 gift as made one-half by each spouse. Disregarding the applicable credit amount and estate tax consequences, what amount of the 2017 gift is taxable to the Briars?

A. $34,000 B. $28,000 C. $6,000 D. $0