Tom and Suzan Cucinic. U.S. citizens were married for the entire calendar year. During the year. Tom gave $48,000 cash to his cousin to aid in his legal defense. The Cucinics made two other gifts, one to Tom's niece and one to Suzan's cousin, each a painting with a fair market value of $5,000. Both Tom and Suzan signed a timely election to treat the $48,000 gift as made one-half by each spouse. Disregarding the applicable credit and estate tax consequences, what amount of the current year gifts are taxable to the Cucinics? $18,000 $28,000 zero O $15,000