Chris and Jen, who are married to each other and live in a community property state, made the following gifts this year:

Chris gave their son, Evan, a car worth $4,000 owned as community property. Chris also gave Evan his stamp collection (separate property) valued at $60,000.

Chris gave his brother Stephen $20,000 of Chris separate property so Stephen could purchase a new home.

Chris gave his sister Heather $4,000 in cash from his and Jenns joint checking account which consists only of community property. He also gave Heather a piece of land he purchased before his marriage to Jenn, valued at $49,000.

Assuming Jen did not want to split any separate property gifts, what are Chris total taxable gifts after taking into consideration any available deductions or exclusions.

A) $133,000

B)$88,000

C) $137,000

D) $36,000

Please provide answer as of year 2022