1.In 2019, Frank decided to start a program of lifetime giving to his two children and six grandchildren.He also wants to give money to his two nieces.Frank wants to control the amount of annual gifts in order to avoid the imposition of the Federal gift tax and he does not desire to use any of his or his wife Martha's unified tax credit.If Martha is willing to split each gift, what is the maximum total of gifts he can give in 2019:

a.$15,000.

b.$300,000.

c.$5,000,000

d.$11,400,000.

e.None of the above.