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This year Samantha gave each of her three nephews birthday gifts of $10,150 in cash. At Christmas, Samantha gave each of her three nephews Christmas

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This year Samantha gave each of her three nephews birthday gifts of $10,150 in cash. At Christmas, Samantha gave each of her three nephews Christmas gifts of an additional $6,060 in cash. What is the amount of the taxable gifts, if any, made by Samantha this year? Multiple Choice zero - none of the gifts exceed the annual exclusion. $32,850 $48,630. $3,630 None of the choices are correct

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