Is khums due on gifts?

Is khums applicable to gifts that:
1. are received as cash,
2. are received as non-cash items,
3. remain unused till khums date,
4. Are used before khums date,
5. are received by a person without a job?

1- If the cash remains unused until the Khums date, then Khums is due.
2- If the non-cash items remain unused until the Khums date, and have value, then Khums is due.
3- Khums is due
4- No Khums is due.
5- The person who does not have an earned income, has one year to use what he receives, and after the year if it remains. it will be due for Khums.

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