2020 Corporate Tax Rules - Please show all work

Pat, unmarried, makes a charitable gift of $35,000 to Pace University, and a gift of $20,000 to her brother in 2019. Which of the following is true?

a. Pat and her father can elect to split gifts, thereby making the entire $20,000 gift to Pats brother non-taxable.

b. Neither of the gifts is taxable and Pat will not owe gift tax even if the Unified Credit has been previously exhausted.

c. Pat will not have a taxable gift on her charitable gift to Pace University, but will have a taxable gift of $5,000 on the gift to her brother.

d. Due to the annual exclusion, $20,000 of the gift to Pace is taxable.