In 2019, Al gave his son a Mercedes worth $115,000 and his daughter a Lexus worth $85,000. He also gave his wife Arlene a rare painting that he purchased for $135,000. Al paid gift tax of $25,000 on the gifts he gave in 2019. In 2020, Al gifted $100,000 to his son and $100,000 to his daughter. Arlene paid their daughters tuition of $24,000 directly to the university. Al and Arlene created a revocable trust with the children as remainder beneficiaries and funded it with $400,000. No other gifts were made during 2020. Al and Arlene elected to split the gifts on their 2019 and 2020 gift tax returns. What is the amount of taxable gifts made by Al and Arlene, respectively, in 2020?

		Al Arlene $72,500 $70,000
		Al Arlene $450,000 $250,000
		Al Arlene $185,000 $24,000
		Al Arlene $70,000 $70,000