Andrew and Brianna Are Married and Live in Texas, a Community

Andrew and Brianna are married and live in Texas, a community property state. For their birthdays this year Andrew gave cash gifts of $20,000 to each of his two daughters, and Brianna gave $30,000 to her niece. What is the amount of Andrew's taxable gifts?

A) $14,000.
B) $1,000.
C) $28,000.
D) zero if Andrew and Brianna elect to split gifts.
E) None of the choices are correct.