Airline, car rental, and lodging electronic reservation systems such as orbitz allow comparison shopping for the lowest fares, rents, and rates, and almost immediate access to and confirmation of travel arrangements and accommodations. this demonstrates how electronic commerce contributes to customer value through the creation of

Melissa is a very generous single woman. before this year, she had given over $11,400,000 in taxable gifts over the years and has completely exhausted her applicable credit amount. in the current year, melissa gave her daughter riley $100,000 and promptly filed her gift tax return. melissa did not make any other gifts this year. how much gift tax must riley pay the irs because of this transaction?