Lisa made the following transfers during 2018: $17,000 to her grandson's law school for his tuition. $1,000 to her neighbor to help him pay a hospital bill. A transfer of property valued at $100,000 to a GRAT. Lisa retained an annuity valued at $40,000 and her daughter is the remainder beneficiary. What is the total amount of Lisa's taxable gifts for 2018? A) $40,000 B) $60,000 C) $62,000 D) $65,000