In 2015, Brent purchased season baseball tickets in the exclusive sky club. The price of the tickets was $93,000, and Brent divided the tickets equally with his two brothers. Has Brent made a taxable gift and, if so, in what amount?

A. Brent made a taxable gift of $46,000.

B. Brent made two taxable gifts of $17,000 each.

C. Brent transferred the tickets for love and affection so no gift tax is imposed.

D. Brent made two taxable gifts of $6,000.

E. None of these.