In Year 1, Ali 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. Ali paid gift tax of $25,000 on these gifts. In Year 2, Ali gifted $100,000 to his son and $100,000 to his daughter. Arlene paid their daughters tuition of $24,000 directly to the university. Ali and Arlene created a revocable trust with the children as remainder beneficiaries and funded it with $400,000. No other gifts were made during Year 2. Ali and Arlene elected to split the gifts on their Year 1 and Year 2 gift tax returns. What is the amount of taxable gifts made by Ali and Arlene, respectively, in Year 2? Assume the annual exclusion is $15,000 for Year 1 and Year 2.

A.	Ali Arlene $185,000 $24,000
B.	Ali Arlene $450,000 $250,000
C.	Ali Arlene $70,000 $70,000
D.	Ali Arlene $72,500 $72,500