Which donation scenario results in a net gift of P80,000?

In the context of calculating a net gift, option B stands out because it involves a request to pay a liability in exchange for a property donation. When a donor transfers property while also assuming the responsibility for an existing liability, the net value of the gift is determined by subtracting the amount of that liability from the total value of the gifted property.

In this scenario, if the property has a value and there is a corresponding liability that needs to be paid off, the amount that the recipient effectively receives (the net gift) is reduced by the amount of that liability. If, after accounting for this liability, the net value received equals P80,000, then this choice correctly identifies a scenario that results in a net gift of P80,000.

The other scenarios inherently don’t provide a mechanism for generating a transaction that directly results in a net gift amount of P80,000. They either involve straightforward cash or property donations without any liabilities affecting the overall value of the gift, which would lead to different net gift calculations.