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Smith Company is preparing its multiple-step income statement, statement of owner's equity, and classified balance sheet. Using the column heads Account, Financial Statement, and Classification, indicate in which financial statement and under what classification each of the following would be reported.
Account Financial Statement ClassificationAccounts PayableAccounts ReceivableAccumulated Depreciation-Office BuildingCashCasualty Loss from VandalismCost of Goods SoldDelivery EquipmentDepreciation ExpenseE. Smith, CapitalE. Smith, DrawingFreight-outInsurance ExpenseInterest PayableLandMerchandise InventoryNotes Payable (due in 5 years)Property Tax PayableSalaries ExpenseSalaries PayableSales Returns and AllowancesSales RevenuesUnearned RentUtilities ExpenseWarehouse
What is her 2010 gift tax liability under the assumption that she made the $200,000 if taxable gifts in 1974 instead of 1997?
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