1. The problem asks to identify the advantage of giving gifts from the given options. 2. Let's analyze each option: - "To avoid depreciation in value": Gifts do not inherently avoid depreciation; this is not generally an advantage. - "Gift tax exclusion attracts more estate tax": This is incorrect; gift tax exclusion reduces taxable gifts and can reduce estate tax. - "Marital deduction allows gifts to be tax free": This is true; the marital deduction allows unlimited gifts between spouses without gift tax. - "Annual inclusion amount increases with gifts": The annual exclusion amount is fixed by law and does not increase with gifts. - "There is no tax exemption for charitable contributions": This is false; charitable contributions often have tax exemptions. 3. Therefore, the correct advantage is that the marital deduction allows gifts to be tax free. Final answer: Marital deduction allows gifts to be tax free.