Natalie Bryan, a widow, has three children Daniel, Amanda, Samantha. During 2015, Natalie makes the following gifts to the children.
Daniel Bryan: Office building in Helena acquired in 2001 at a cost of $900,000, current value $1.9 million.
Amanda Green: Rental Cabins in Whitefish inherited in 1999 value $1 million from her father, current value $1.8 million.
Samantha: Vacation lodge on Flathead lake acquired in 1995 at a cost of $800,000, current value $1.9 million.
Prepare a 2015 gift tax return (form 709) for Natalie SSN 123-45-6787. Natalie made no taxable gifts in prior years.