Determine the amount of the completed gift, if any, arising from each of the following occurrences.
a. A parent sells real estate valued at $1.8 million to an adult child, who pays $1 million in consideration.
b. A furniture store holds a clearance sale and sells a customer a $5,000 living room suite for $1,500.
c. During the year, a father purchases food and clothing costing $8,500 for his minor child.
d. A citizen contributes $1,500 cash to a political organization.
e. Zeke lends $600,000 interest free to Henry, who signs a demand note on August 1. Assume 6% is the applicable interest rate and the note remains unpaid at year-end.