Paul Makes the Following Property Transfers in the Current Year $\$ 22,000$

Multiple Choice

Paul makes the following property transfers in the current year: - $\$ 22,000$ cash to his wife
- $\$ 34,000$ cash to a qualified charity
- $\$ 220,000$ house to his son
- $\$ 3,000$ computer to an unrelated friend The total of Paul's taxable gifts, assuming he does not elect gift splitting with his spouse, subject to the unified transfer tax is

A) $206,000.
B) $214,000.
C) $234,000.
D) $279,000.