Respuesta :
The gift comes under the category of wealth tax. Then the correct option is D.
What is Wealth-tax?
The entire or market worth of personal assets was subject to a wealth tax. Wealth tax, also known as capital tax or equity tax, was levied on the wealthy.
Specifically defined assets were subject to the wealth tax, including gifts, automobiles, jewelry, bullion, yachts, boats, and airplanes (save those used for business purposes), urban land, and cash in hand over a certain sum.
More about the Wealth-tax link is given below.
https://brainly.com/question/2420102
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