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