Steve and Kay Briar, U.S. citizens, were married for the entire calendar year. During the year, Steve gave a $30,000 cash gift to his sister. The Briars made no other gifts in the year. They each signed a timely election to treat the $30,000 gift as made one-half by each spouse. Disregarding the applicable credit and estate tax consequences, what amount of the current- year gift is taxable to the Briars? a) $30,000 b) $28,000 c) $2,000 d) $0