Fran made the following transfers during $2023$:

$*$ Her friend, Paul, needed $$12,000$ to begin law school. Fran gave Paul $$12,000$ in cash.

$*$ An alimony payment of $$15,000$ to her ex$-$husband.

$*$ She paid $$15,000$ to Diamond Shores Hospital for her friend Jackie's medical bills.

What is the amount of Fran's taxable gifts?

Question $31$ options:

$$12,000$

$$0$

$$25,000$

$$42,000$