carla, why limit your flights of fancy to a mere $75? Go for the gusto! Make it $75,000,000 dollars!
You are still missing the FACT that it is the GIVER - the GIVER, the GIVER, the GIVER - who has the tax obligation.
You are ENVIOUS of IMAGINARY people who are receiving IMAGINARY gifts. Try to get and maintain a grasp on reality.
I was able to build the UADNA Orbiting Space Platform because MILLIONS of XJWs each gave me gifts of BILLIONS of dollars each. I paid no tax on any of it. I don't recall you gifting me a cent however. It must be lost in the paperwork.
Here's another theoretical situation for you to ponder: how many pinheads can dance with an angel in WT HQ?