First of all, I don't answer hypothetical questions, so let's forget that. What you're trying to get at is really whether it has to be the friend himself who is giving that gift or whether it could be an entity that the friend controls. Frankly, it makes no difference if the friend didn't have control over the entity that provided it. In the case here, whether it's Mr. Green or Mr. Green's hotel that gave it, he was the controlling mind. He gave it, so that's what counts. It's the friendship that triggered it.
On January 30th, 2024. See this statement in context.