What is the meaning of the word “gift” in Code § 102(a) – i.e., when is the value of a “gift” properly excludable from the recipient’s gross income?

Example (1) What is the meaning of the word “gift” in Code § 102(a) – i.e., when is the value ofa “gift” properly excludable from the recipient’s gross income?Model answer: In Commissioner v. Duberstein, 363 U.S. 278 (1960), the U.S. Supreme Courtdistinguished between (i) a tax-free gift within the meaning of § 102(a) and (ii) a gratuitous transfer that, although a common-law gift, must be included in the recipient’s gross income. In short,the Court indicated that the critical endeavor in any case is to discern whether the donor wasmotivated by disinterested generosity, affection, respect, admiration, charity, or similar impulses(vs. financial or commercial incentives), while the recipient’s own viewpoint is not relevant.Duberstein remains the law of the land in 2022 and is the touchstone for determining when §102(a) applies to a transfer of money or property from one living person to another.
Example (2) Are there any statutory exceptions to the r having to include the amount (or any) of§ 61(a)(11) / Form 1099-C debt cancellation in gross income?Model answer: Yes. Code § 108(a) lists a number of exceptions to § 61(a)(11) including, but notlimited to, discharges ordered by a bankruptcy court (§ 108(a)(1)(A)) and cancellation of debtoccurring when the debtor is (and remains) insolvent in the balance-sheet sense (§§ 108(a)(1)(B),-(a)(3), and -(d)(3)). Certain other exceptions authorized in § 108(a) are narrower in scope. Notethat the corresponding GAAP rules of ASC 274 Personal Financial Statements are generally consistent with § 108(d)(3) in that both sources state that assets are to be measured at FMV (vs. cost,book value, or adjusted tax basis).
I have attached the word doc with assignment. Please read and use 26 U.S. Code § 280A – Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc. (https://www.law.cornell.edu/uscode/text/26/280A) for the assignment. The last (g) subsection is related to the topic.