3. Steven makes the following property transfers in the current year:

• $22,000 cash to his wife
• $34,000 cash to a qualified charity
• $225,000 house to his son
• $3,000 computer to an unrelated friend

The total of Steven's taxable gifts, assuming he does not elect gift splitting with his spouse, subject to the unified transfer tax is:

Select one:

a. $210,000

b. $219,000

c. $234,000

d. $279,000