Before her death, LaDonna Kiniston, age 74, gave her three grandchildren some money for their private school education. She paid $12,000 to the school for Jake's tuition and gave a like amount to Sarah and Nicole. What would be the adjusted taxable gifts calculated in her estate taxes?
a. $0.
b. $2,000.
c. $6,000.
d. $16,000.
e. $36,000.