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Which of the following transfers is subject to the gift tax?
Sensory Modalities
Different forms of sensory perceptions, such as sight, sound, touch, taste, and smell, through which we experience the world.
Cognitive Schema
A mental framework that helps organize and interpret information in the world around us.
Concept
A mental category that groups objects, relations, activities, abstractions, or qualities having common properties.
Mental Set
A tendency to approach situations in a certain way because that method worked in the past.
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