Which of the following correctly states the amount of the taxable gifts?

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A wife makes outright gifts of $40,000 to her son this year, and her husband agrees to split the gifts with her.

Which of the following correctly states the amount of the taxable gifts?
A . Wife 0, husband $18,000
B . Wife $9,000, husband $9,000
C . Wife$19,000, husband$19,000
D . Wife $18,000, husband 0

Answer: B