For the calendar year $2025,$ the first $\_\_\_\_\_$of gifts to any person $($other than gifts of future interests in property$)$ are not included in the total amount of taxable gifts under IRC Section $2503$ made during that year.

Question $5$Select one:

a$.$

$$19,000$

b$.$

$$25,000$

c$.$

$$17,000$

d$.$

$$18,000$