45. Andrew and Brianna are married and live in Texas, a community property state. For their birthdays this year Andrew gave eash gifts of $20,000 to each of his two daughters, and Brianna gave $30,000 to her niece. What is the amount of Andrew's taxable gifts? A. $1,000 B. $14,000 C. $28,000 D. zero if Andrew and Brianna elect to split gifts. E. None of these