Juan and Marion, who are married, make the following transfers during 2015: $42,000 of cash to their son; a car valued at $4,000 to the same son (why cant he buy his own car?); $30,000 to pay their nieces tuition at college, $45,000 to pay for Juans dad, Carlos, emergency surgery, and $80,000 to the Newsome for Governor 2018 campaign. What will be the total amount of taxable gifts made by Juan and Marion?

a. $18,000

b. $46,000

c. $201,000

d. $0