6.

Charles gave his three grandsons $21,000 each, his friend, Joe, $16,000, and his daughter $31,000. His second wife, Marla, gave her three children $51,000 each and $50,000 to her church. What are their combined taxable gifts if they do not elect gift splitting?

Select one:

a. $143,000

b. $ 71,000

c. $305,000

d. $255,000