A tax imposed on the gratuitous transfer of property between two or more persons who are living at the time the transfer is made

1. 1. estate tax                            c. income tax
   2. donor’s tax                          d. transfer tax

Answer: b .

a) Estate tax : The estate tax is a financial levy on an estate, based on the current value of its assets. 

b) Donor's Tax: This tax charged on transfer of property from the donor to the recipient without the recipient making any payments for the same and both parties must be present at the moment.

c)Income tax: Income tax is a type of tax that governments impose on income generated by businesses and individuals within their jurisdiction.

d) Transfer tax : A transfer tax is charged by a state or local government to complete a sale of property from one owner to another. The tax is typically based on the value of the property.

Thus the right choice is b) donor's tax.