Tyson sold his house to Jill, his assistant, for $280,000. The house was actually worth $373,000. Later that year, Tyson gave Jill a certified check for $201,000 for her birthday. Tyson also gave his best friend, Boo-Boo, a certified check for $63,000 to cover his living expenses after just getting out of jail for tax evasion. Tysons taxable gifts this year amounts to:

a: $357,000

b: $325,000

c: $311,000

d: some other amount (your answer:_________________)