Gloria Makes the Following Gifts During the Year $\$ 15,000$

Gloria makes the following gifts during the year: $\$ 15,000$ cash to her son, Andy
Stock with a besis of $\$ 10,000$ and a $\$ 30,000$ fair market value to her sister, Helen
$\$ 100,000$ to a revocable trust benefiting her nephew, George
Land with a basis of $\$ 60,000$ and a fair market value of $\$ 50,000$ to the American Cancer society Before considering the unified credit,what are Gloria's taxable gifts?

A) $17,000
B) $45,000
C) $95,000
D) $121,000