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$15,000ÀÇ Çѵµ´Â °¢ °³Àδç ÇØ´çµÇ±â ¶§¹®¿¡, ¿¹¸¦µé¾î ºÎ¸ðºÎºÎ°¡ ÀÚ³àºÎºÎ¿¡°Ô Çö±ÝÀ̳ª Àç»êÀ» ¾çµµÇÒ °æ¿ì 1³â¿¡ $60,000±îÁö ¼¼±Ýº¸°í¾øÀÌ ÁÙ ¼ö°¡ ÀÖ´Ù. Gift °¡ Çкñ³ª ÀÇ·áºñ·Î ¾²ÀÎ °æ¿ì´Â ±Ý¾×¿¡ »ó°ü¾øÀÌ ¸é¼¼´ë»óÀÌ µÈ´Ù. ¹è¿ìÀÚ°¡ ½Ã¹Î±ÇÀÚÀÏ °æ¿ì, ¹è¿ìÀÚ¿¡°Ô ÁÖ´Â Gift´Â Á¦ÇѾøÀÌ ¸ðµÎ ¼¼±Ý¸éÁ¦ÀÌ´Ù.
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¿¹¸¦ µé¾î, John and Jane Kim¾¾°¡ ÀڽŵéÀÌ ¼ÒÀ¯ÇÏ°í ÀÖ´Â $44,000ÀÇ À¶ÀÚ°¡ ³¤ $100,000 Vacation Cabin(½ÇÁ¦ º¸À¯ Àç»ê°¡ $56,000)À» ¾Æµé Alex¿¡°Ô ¾çµµÇÏ°í ½ÍÀ¸¸é, ¸ÕÀú 2020³â¿¡ John and Jane Kim¾¾´Â Deed¿¡ SignÀ» Çؼ Jane and Alex¾¾¸¦ Joint Tenant·Î Çؼ ³Ñ°ÜÁØ´Ù.(John KimÀÇ ¼ÒÀ¯ºÐ $30,000À» ¾Æµé¿¡°Ô ³Ñ°ÜÁÜ)
Alex¾¾´Â ¸Å³â $30,000±îÁö ºÎ¸ð·Î ºÎÅÍ ¹Þ´Â Gift´Â ¸éÁ¦°¡ µÇ±â ¶§¹®ÀÌ´Ù. ±×´ÙÀ½ÇØ, Jane¾¾ÀÇ ³ª¸ÓÁö Àý¹ÝÀÇ ¼ÒÀ¯ºÐ¿¡ ÇØ´çµÇ´Â $30,000À» Alex¿¡°Ô ³Ñ°Ü ÁÖ¸é µÈ´Ù. ¿Ü°ü»ó, ´Ü¼øÈ÷ Jane¾¾ Portion¸¸ ³Ñ°åÁö¸¸, IRS´Â Alex¾¾°¡ ºÎ¸ð(John and Jane Kim) µÎ»ç¶÷¿¡°Ô ¹ÞÀº °ÍÀ¸·Î °£ÁÖÇÑ´Ù.
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