Question：Matthew made the following gifts in the year before his death on 6 April 2013. Which gift is wholly, or partly, chargeable to Inheritance Tax?

　　A. £200 to his nephew.

　　B. £15,000 to Ann Jones, his stepdaughter, on the occasion of her marriage.

　　C. £45,000 to his wife.

　　The correct answer is: B