After reading an estate planning article in a popular magazine, Vaughn has decided to take action to reduce his gross estate by making annual gifts to his 4 kids, 8 grandchildren, and 4 great-grandchildren. Vaughn has discussed the gifting strategy with his wife, Rebecca, and provided it does not result in the use of any of her applicable gift tax credit, she has agree to split each gift. Vaughn does not want to use his applicable gift tax credit either. If Vaughn carries the plan out for 5 years, how much can he gift in total while meeting Rebeccas requirement? Assume the 2022 exclusion amounts.

A. $384,000.

B. $1,280,000.

C. $512,000.

D. $2,560,000.