Steve and Kay Briar, U.S. citizens, were married for the entire calendar year. During the year, Steve gave a $32,000 cash gift to his sister. The Briars made no other gifts in the year. They each signed a timely election to treat the $32,000 gift as made one-half by each spouse. Disregarding the applicable credit and estate tax consequences, what amount of the current-year gift is taxable to the Briars?

a. $32,000

b. $30,000

c. $2,000

d. $0