8) Paul makes the following property transfers in the current year: $22,000 cash to his wife $34,000 cash to a qualified charity $220,000 house to his son $3,000 computer to an unrelated friend . The total of Paul's taxable gifts, assuming he does not elect gift splitting with his spouse, subject to the unified transfer tax is A) $205,000. B) $212,000. C) $245,000. D) $279,000. 8) Paul makes the following property transfers in the current year: $22,000 cash to his wife $34,000 cash to a qualified charity $220,000 house to his son $3,000 computer to an unrelated friend . The total of Paul's taxable gifts, assuming he does not elect gift splitting with his spouse, subject to the unified transfer tax is A) $205,000. B) $212,000. C) $245,000. D) $279,000