During the year, a client purchased a gift for a spouse who became a citizen of the United States in the year subsequent to the gift. The gift was land on which the client intends to build a house. The client knows that there is some form of gift tax deduction allowed for gifts, but has further questions concerning how the gift affects the client and the client's spouse. Which section and subsection of the Internal Revenue Code defines the applicability of the marital deduction for gift tax in this situation. Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Choose a title from the list. Select a title from the dropdown list below. Examples of correctly formatted IRC responses are IRC1(a), IRC12(a), IRC12A(a), IRC12AA(a), IRC123(a), IRC123A(a), IRC1234(a), IRC1234A(a), and IRC1234A-5(a)