During the current year, Diane Stevens made two gifts to her son Greg. The first gift was ABC stock with a value at the date of the gift of $5,000. Diane's basis in ABC was $2,000. The second gift, in the same year, was XYZ stock with a value of $3,000 at the date of the gift and a basis to Diane of $4,000. For gift tax purposes, what is the value of the gifts made by Diane to Greg?

Value of ABC Stock Value of XYZ Stock

a. $5,000 $4,000

b. $5,000 $3,000

c. $3,000 $0

d. $2,000 $0