A widow made the following cash gifts during the current year:

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A widow made the following cash gifts during the current year:

Donee Amount of Gift

A qualified charity $40000

A close friend 30,000

Her sister 5,000

Her daughter 15,000

Her brother 10,000

The total amount of the taxable gifts made this year was
A . $23,000
B . $45,000
C . $52,000
D . $95,000