Betty, a married taxpayer, makes the following gifts during the current year (2013): $20,000 to her church,

Question:

Betty, a married taxpayer, makes the following gifts during the current year (2013): $20,000 to her church, $30,000 to her daughter, and $25,000 to her husband.
a. What is the amount of Betty's taxable gifts for the current year (assuming that she does not elect to split the gifts with her spouse)?
b. How would your answer to Part a change if a gift-splitting election were made?