1)    This year Samantha gave each of her three nephews birthday gifts of $11,200 in cash. At Christmas, Samantha gave each of her three nephews Christmas gifts of an additional $6,480 in cash. What is the amount of the taxable gifts, if any, made by Samantha this year?

a.    8,040

b.    31,800

c.     53,040

d.    Zero- none of the gifts exceed the annual exclusion

e.     None of the choices are correct

Please show me how you reached your answer. Thank you