35. Crystal deposited $50,000 into ajoint savings account in her name and the name of her son, Jason. Later that same year, Jason withdrew $16,000 from the account. If Crystal made no other gifts to Jason during that year, what is the value of Crystal's taxable gifts (before applying the unied credit)? a. $2,000 b. $12,000 c. $16,000 d. $25,000