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

Andrew and Brianna are married and live in Texas, a community-property state. For their birthdays this year Andrew gave cash gifts of $23,900 to each of his two daughters, and Brianna gave $39,200 to her niece. What is the amount of Andrew's taxable gifts?

A) $4,600.
B) $10,000.
C) $25,000.
D) zero only if Andrew and Brianna elect to split gifts.
E) None of the choices are correct.