Jane and Arthur Patrikson are happy that their daughter is graduating from high school. They gift their daughter $$25,000,$ with $$12,500$ being paid out of Mr$.$ Patrikson's account and the remaining from Mrs$.$ Patrikson's account. What will be the gift tax payable by the Patriksons on account of the above transaction?

a$.$ $$400$

b$.$ $$1,000$

c$.$ $$1,800$

d$.$ $$2,800$

e$.$ $$0$