Stan Smith sold his vacation home to his son, Roger. The home has a fair market value of $900,000 but Stan allowed Roger to pay $640,000. During the year, Stan also gave a $75,000 cash gift to his lifelong friend, Avery Bullock. Stans taxable gifts this year amount to:

a: $303,000

b: $335,000

c: $59,000

d: some other amount (your answer:_________________)