Betty, a married taxpayer, makes the following gifts during the current year (2017): $20,000 to her church,

Question:

Betty, a married taxpayer, makes the following gifts during the current year (2017): $20,000 to her church, $50,000 to her daughter, and $40,000 to her husband. What is the amount of Betty’s taxable gifts for the current year (assuming that she does not elect to split the gifts with her spouse)?