Question - Assume no prior taxable gifts by D. In 2015, D makes taxable gifts aggregating $100,000 (net of the annual exclusion) to A. In 2016, D makes a taxable gift of $250,000 (net of the annual exclusion) to B. What is the gift tax liability in 2016?
A. $0
B. $23,800
c. $81,000
D. None of the above