Argo and his wife, who had made no previous gifts, gifted $$125,000$ in total present interest gifts to each of $6$ grandchildren in separate accounts in $2022.$ They allocated their GST exemption to the accounts. How much GST tax do they each owe?

Group of answer choices

$$0.$

$$156,000$ after the annual exclusions.

$$232,800(40\%$ of $$582,000).$

$$300,000(40\%$ of $$750,000).$