Donald and Daisy, U.S. citizens, were married for the entire 2020 calendar year. In 2020, Donald gave a $34,000 cash gift to his sister. They made no other gifts in 2020. They each signed a timely election to treat the $34,000 gift as made one-half by each spouse. Disregarding the unified credit, what amount of the 2020 gift is taxable to Donald?

A. $19,000

B. $2,000

C. $4,000

D. 17,000

E. $0