Sara made the following lifetime transfers: . In 1989, Sara transferred $30,000 to the SLT Revocable Trust. . In 1990, Sara gave $14,000 in cash to her sister; Sara's husband, Sam, gave $28,000 to his brother. Both Sara and Sam agreed to gift splitting. In 2017, Sara gave $16,000 to her sister for tuition, contributed $12,000 to a qualified charity, paid $18,000 to her mother's doctor and hospital for medical bills, and gave $14,000 in bonds to each of her two children; Sam would not consent to gift splitting. The gift tax annual exlusion amount was $10,000 from 1989 through 1990. Which one of the following amounts most closely approximates the value of Sara's total taxable gifts? $5,000 $6,000 $15,000 $30,000