Which statement is most accurate regarding Commissioner v$.$ Proctor? $($you do not need to read the entire decision, just the section of the text to answer$)$ The IRS ruled that a gift was made, due to the Step Transaction Doctrine. No gift resulted due to a provision that invalidated the transfer if the IRS tried to rule a gift was made. No gift resulted because the donor did not intend to make a gift.The transfer was deemed a gift, despite a provision in the transfer documents attempting to invalidate the gift if the IRS tried to rule a gift was made.