Crystal deposited $50,000 into a joint savings account in her name and the name of her son, Jason. Later that same year, Jason withdrew $16,000 from the account. If Crystal made no other gifts to Jason during that year, what is the value of Crystal's taxable gifts (before applying the unified credit)?

Select one:

a. $25,000

b. $16,000

c. $1,000

d. $12,000