Lance has two adult children from a previous marriage. He has gifted them money for the past three years and his wife has consented to split the gifts each year. Lance made gifts to his children as follows: 2013: Gifts of $60,000 to each child 2014: Gifts of $40,000 to each child 2015: Gifts of $50,000 to each child What is the amount of Lance's total taxable gifts? A. $0 B. $66,000 C. $150,000 D. $300,000