Chris and Jenn 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 Jenn's 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 Jenn did not want to split gifts, what is Chris' total taxable gifts after taking into consideration any available deductions or exclusions. C $36,00 0. $91,00 O. $104,0 00. C $133,0 00