2.04.4 Bad Debts (1)

Question 問題
Ms. R lent her sister money to buy a new personal-use automobile. The understanding was that the loan was to be repaid. The debt was subsequently forgiven since Ms. R's sister could not repay the debt. This is an example of

A. A business bad debt.

B. A nonbusiness bad debt.

C. A gift.

D. A specific charge-off.

The correct answer is 正解は、[C. A gift.]
家族や友人への貸付金を自ら債権放棄した場合には、通常、贈与とみなされます。