Which of the following gifts made by Tristan, age 49, is subject to the generation-skipping transfer tax?
a) $20,000 to his niece, age 6.
b) Payment to a medical school for tuition of $50,000 for the granddaughter of Joe, Tristans best friend.
c) $20,000 to the daughter (age 6) of Tristans former college roommate.
d) $15,000 to his grandson.
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