Matthew and Addison are married and live in Michigan, a common-law state. For the holidays Addison gave cash gifts of $41,500 to each of her two sons, and Matthew gave $41,800 to his daughter. What is the amount of Addison's taxable gifts if Matthew and Addison opt to gift-split?

Multiple Choice

• $49,800.

• $20,400.

• $17,400.

• $9,400.

• None of the choices are correct.