Answer:
good
Step-by-step explanation:
a. the amount that Hue is required to include in gross for 2021 is $0 since it's all gifts which is right.
b. Dewy required $100,000 in gross for 2021 since that is when he died.
c. For Louie, the gross in 2021 is $0 because he just start receiving the beneficiaries.