Solved- No need to look into this. Thanks! Small Gift Exemptions.

There is a question regarding the small gifts exemption. 9-During the tax year 2014–15, Mildred made the following cash gifts to her grandchildren: (1) £400 to Alfred (2) £140 to Minnie (3) A further £280 to Minnie (4) £175 to Winifred Which of the gifts will be exempt from inheritance tax under the small gifts exemption? A- 1, 2, 3 and 4 B- 2, 3 and 4 only C- 2 and 4 only D- 4 only I'm not able to understand, if the outright gifts to individual totalling to £250 or less per donee are exempt, then how come the answer on answer sheet for June specimen gives - A i.e. all are exempt. To me, the answer must be D i.e. 4 only to Winifred. As to Minnie total gift amount is 140+280 which is more than 250. I guess i found the answer.