Paul Makes the Following Property Transfers in the Current Year

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) $205,000.
B) $212,000.
C) $245,000.
D) $279,000.