Andrew and Brianna are married and live in Texas, a community$-$property state. For their birthdays in $2023,$ Andrew gave cash gifts of $$25,000$ to each of his two daughters, and Brianna gave $$40,000$ to her niece. What is the amount of Andrew's taxable gifts?

Multiple Choice

$$3,000$

$$16,000$

$$39,000$

Zero only if Andrew and Brianna elect to split gifts.

None of the choices are correct.