Question: Roger makes a $ 1 , 0 0 0 , 0 0 0 cash gift on January 1 of the current year, and dies on

Roger makes a $1,000,000 cash gift on January 1 of the current year, and dies on February 1 of the current year. Roger's gift tax return is due
Question 39 options:
December 31 of the current year.
April 15 of the next year.
April 15 of the current year.
nine months after his date of death.

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