You and your spouse wish to give each of your three grandchildren a

yearly tax$-$free gift from your estate. If you give each of your three

grandchildren the maximum amount allowed by law, what is the total

amount that you, as a couple, would pay out in gifts in $2024?(2$ points$)$

A$.$ $$18,000$ per year

B$.$ $$36,000$ per year

C$.$ $$52,000$ per year

D$.$ $$108,000$ per year

E$.$ $$136,000$ per year