MsPoppe,a Single Taxpayer,made Three Gifts This Year: $6,300 Cash to Her

Ms.Poppe,a single taxpayer,made three gifts this year: $6,300 cash to her niece; $50,000 cash to Yale University; and 5,000 acres of land to her brother.Ms.Poppe's tax basis in the land was $400,000,and its fair market value of date of gift was $615,000.Compute Ms.Poppe's taxable gifts for the year.

A) $386,000
B) $601,000
C) $593,300
D) $637,000