Alberta, who had not given taxable gifts in any prior year. Current year she gave her 3 children following gifts. Determine the amount if any of taxable gift (after annual exclusion) given by the herCar to Richard $18,000Tuition fee directly paid to Lisa's University $25,000Stock to Jane $12,000a.$2,000b.$32,000c.$12,000d.$30,000

The calculation of Alberta's taxable gift can be done as follows:

1. First, we need to understand the annual exclusion for gift tax. For the year in question, the annual exclusion is $15,000 per recipient. This means that Alberta can give up to$15,000 to each of her children without incurring any gift tax.

2. Next, we calculate the gifts given to each child:

   • Richard: Alberta gave a car worth $18,000. After subtracting the annual exclusion of$15,000, we get $3,000 as the taxable gift.

   • Lisa: Alberta paid $25,000 directly to Lisa's university for her tuition. Tuition paid directly to an educational institution on behalf of someone is excluded from gift tax. So, there is no taxable gift in this case.

   • Jane: Alberta gave stocks worth $12,000. This is less than the annual exclusion of$15,000. So, there is no taxable gift in this case.

3. Finally, we add up all the taxable gifts: $3,000 (for Richard) +$0 (for Lisa) + $0 (for Jane) =$3,000.

So, the amount of taxable gift given by Alberta, after the annual exclusion, is $3,000. However, this option is not listed in the choices provided. There might be a mistake in the question or the provided choices.