Which, If Any, of the Following Is a Correct Statement

question 157

Multiple Choice

Which, if any, of the following is a correct statement regarding the filing of a gift tax return (Form 709) ?

• A)A donor must file a Form 709 in the same year in which the gift was made.
• B)The due date of a Form 709 is the same as the due date of the donor's Form 1040.
• C)A Form 709 may have to be filed even though the value of the gift was less than the amount of the annual exclusion.
• D)Melody gives her husband a new Mercedes convertible for his birthday. Melody must file a Form 709 to report the gift even though no gift tax results.
• E)None of the above.

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Definitions:

Operant Conditioning

A teaching method where the intensity of an action is altered through rewards or penalties.

Observational Learning

The process of acquiring skills, knowledge, or behavior by observing and modeling others.

Systematic Desensitization

A behavior therapy technique used to reduce phobia or anxiety through controlled exposure to the fear stimulus, paired with relaxation techniques.

Exposure Therapy

A psychological treatment designed to help individuals confront their fears by gradual and repeated exposure to the feared object or context without any danger.