5. This year Samantha gave each of her 3 nephews birthday gifts of $10,000 in cash. At Christmas, Samantha gave each of her 3 nephews Chrismas gifts of an additional $5,000 in cash. What is the amount of the taxable gifts, if any made by Samantha this year?

Multiple Choice

A. $3,000

B. $32,000

C. $45,000

D. Zero- None of the gifts exceed the annual exclusion.

E. None of hte choices are correct.