Endodontic therapy, also known as a root canal, is recommended if the pulp in a tooth dies from infection by decay-causing bacteria or from trauma. During a root canal, the pulp of the tooth, including the nerve and vascular tissues, is removed along with decayed portions of the tooth.
Generally, gifts aren't taxable to the recipient, but compensation is. Transfers for past services are compensation income; transfers because of admiration, affection or charity are gifts.
How the gift tax works. Currently, you can give up to $14,000 each to any number of persons in a single year without incurring a taxable gift ($28,000 for spouses splitting gifts).