During 2015, Mitchael, a single individual, made the following cash gifts:

Alexandra used the money to pay for her medical expenses, whereas Kaila and Marinka used the money for personal purposes. Mitchael did not make any gifts in prior years.
In filing the 2015 gift tax return, Mitchael was entitled to a maximum annual exclusion of:

a. $56,200
b. $42,000
c. $35,200
d. $0