Which of the following transfers is a taxable gift?
a. Alex sold land to an unrelated party for less than its fair market value because he needed cash in a hurry.
b. After a friend’s death, Nicole wrote a check to the university to pay the college tuition for the friend’s son.
c. Melissa wrote a check to the landlord to pay her aunt’s rent for two months when her aunt was unemployed.
d. Howard wrote a check to the doctor to pay a friend’s medical bill when he had surgery.