Which of the following gifts would probably be held to be taxable to the person receiving the gift? 

a. One thousand dollars given to a taxpayer by his or her father 

b. An acre of land given to a taxpayer by a friend 

c. A car given to a loyal employee by her supervisor when she retired to recognize her faithful service 

d. A Mercedes-Benz given to a taxpayer by his cousin 

e. An interest in a partnership given to a taxpayer by his or her uncle