Sara made the following gifts in the current year:

• $12,000 to her niece for summer art classes
• $26,000 to her husband for a boat
• $20,000 to City Hospital for her sister's medical bill
• $18,000 to her grandchild for a new car

From which of these gifts will Sara incur a gift tax liability?

A) Sara will incur a gift tax liability from the $18,000 gift to her grandchild.

B) Sara will incur a gift tax liability from the $12,000 gift to her niece.

C) Sara will incur a gift tax liability from the $20,000 gift to City Hospital on behalf of her sister.

D) Sara will incur a gift tax liability from the $26,000 gift to her husband.