1) Mr. & Mrs. West were married. During the current year, Kanye took it upon himself to give $250,000 to each of his 11 children. There was no gift splitting election by his wife, Kim. On these facts: a: Kanye must report $2,750,000 in total gifts; Kim reports $0. b: Kanye & Kim each report $2,750,000 in total gifts. c: Kanye & Kim each report $1,375,000 in total gifts. d: Neither Kanye nor Kim report any taxable gifts