Uncle U and Aunt A give Niece N $$42,000$ on October $1,2022($annual exclusion $2022=$ $$16$k$).$ Uncle U and Aunt A have not given any other gifts in their lifetimes. The couple elects to split the gift.

The gift tax table for $2022$ is:

Taxable Amount

Tax

Up to $$10,000$

$18\%$ of taxable amount

$$10,001$$$20,000$

$$1,800+20\%$ of taxable amount over $$10,000$

$$20,001$$$40,000$

$$3,800+22\%$ of taxable amount over $$20,000$

$$40,001$$$60,000$

$$8,200+24\%$ of taxable amount over $$40,000$

$$

What is the split gift tax for Uncle U before considering the applicable credit amount?

a$.$

$$900(18\%$ $$5,000)$

b$.$

$$0($The gift may be split.$)$

c$.$

$$8,680($$$8,200+24\%$ $$2,000)$

d$.$

$$2,200($$$1,800+20\%$ $$2,000)$