In the Current Year,Donna Gives $50,000 Cash and $30,000 of Stock

In the current year,Donna gives $50,000 cash and $30,000 of stock to Mike.She also gives $40,000 of tax-exempt bonds to Angela.Her husband,Andy,gives $200,000 of land to Angela.Assume the couple elects gift splitting for the current year.Donna's taxable gifts total

A) $132,000.
B) $148,000.
C) $110,000.
D) $60,000.