Found one I missed.

question: Ask your friend wha tgift she/he is planning on giving her cousin

Answer: Mis amigos que regalo son usted planear dar a su primo

is this correct thank you for all of your help.

It says "ask your friend" so that would be singular = Amigo, ¿cuál regalo planea usted darle a su primo? (Friend, which gift are you planning to give your cousin.)

Note: In a question the word order (usted planea) is reversed to "planea usted."

Sra