Grandpa Jones Is a Divorced Elderly Man (And Quite a Catch

Grandpa Jones is a divorced elderly man (and quite a catch according to the ladies at the retirement home) . He has a lot of money and would like to minimize his estate tax liability as much as possible. He has decided to give each of his children,grandchildren,and great-grandchildren a cash gift. How much can he give to each child and avoid gift tax liability?

A) $10,000
B) $11,000
C) $15,000
D) $22,000