9. Lorenzo makes the following property transfers in the current year:

$5,000 tuition for a grandson paid directly to the school

$1,000 medical expense for a child paid directly to a hospital

$500 donation to the Democratic party

$10,000 property settlement in conjunction with a divorce

$3,000 room and board at college for a grandson paid directly to the school

Lorenzo's gifts for the year before considering the annual gift tax exclusion total

A) $19,500.

B) $19,000.

C) $3,000.

D) $0.