Gloria makes the following gifts during the year: $15,000 cash to her son, Andy Stock with a basis of $10,000 and a $30,000 fair market value to her sister, Helen $100,000 to a revocable trust benefiting her nephew, George Land with a basis of $60,000 and a fair market value of $50,000 to the American Cancer Society Before considering the unified credit, what are Gloria's taxable gifts? A. $95,000 B. $121,000 C. $17,000 D. $45,000