Sandra, Who Is Married, Creates an Irrevocable Trust in the Amount

Sandra, who is married, creates an irrevocable trust in the amount of $200,000 for her 18- year- old daughter, Kelly. She names the bank as trustee. Before Kelly reaches age 21, the trustee may pay the income to Kelly. Kelly will receive any undistributed assets when she reaches age 21. If Kelly dies before age 21, the assets will be paid to her estate. In addition, Sandra creates an irrevocable trust for her son, Kevin, age 21. He is entitled to withdraw up to $30,000 per year. Sandra contributes $30,000 in the current year. Sandra elects gift splitting with her husband. Her husband makes no gifts in the current year. Sandra's annual exclusions to be claimed on her gift tax return total

A) $30,000.
B) $12,000.
C) $15,500.
D) $0.