Which of the following is not a recurring housing cost?

During 2017, Dave gave his daughter Joan the following items: stock with a fair market value of $42,000 and an adjusted basis of $45,000, a boat with a fair market value of $5,000 and an adjusted basis of $3,000, and a print with a fair market value of $12,000 and an adjusted basis of $5,000. What is the gross amount of gifts includible in Dave's gift tax return for 2017?

A. $50,000 B. $53,000 C. $59,000 D. $62,000

Despite the positive publicity, the phrases used to describe the arbitrary exercise of state power in Russia include all of the following except:

A) state capitalism. B) political culture. C) renationalization. D) kleptocracy. E) managed democracy.