This year Samantha gave each of her three nephews birthday gifts of $10,800 in cash. At Christmas, Samantha gave each of her three nephews Christmas gifts of an additional $6,320 in cash. What is the amount of the taxable gifts, if any, made by Samantha this year?

MULTIPLE CHOICE

• $6,360.

• $32,200.

• $51,360.

• zeronone of the gifts exceed the annual exclusion.

• None of the choices are correct.