Your grandrma gave you and your sister $20,000 each as gift for your birthday last year. Assuming her MIR was 39, that the annual ealusion was 15,000 per donr and that the Federal Unifled Transfer Tax Credit was $2,117,800 for that year, how uch tax did your gyandma pay on the total p? O a) $0. O b) $3,900. C) 57,800. d) $15,600.