Problem: On January 2, 2023, Melisandre promised to give her wife Zara $600,000. On February 1, Melisandre gave Zara $100,000. On May 15, Melisandra gave Zara an additional $100,000. On June 30, Melisandre and Zara got divorced. On December 15, Melisandre gave Zara $400,000 for Christmas. Melisandre will have to pay gift tax on: Group of answer choices $100,000 if Zara is not a US Citizen $500,000, if Melisandre is not a US Citizen $400,000, the value of Melisandre's gifts to Zara after their divorce $600,000, the value of Melisandre's gifts to Zara in 2022