Sue makes the following gifts in 2006:

13. Sue makes the following gifts in 2006: $100,000 to her husband; $50,000 cash gift to her son which is split with her husband; $12,000 cash gift to her daughter; $15,000 to the American Cancer Society, and $20,000 to her grandson’s prep school to cover his tuition. What is the value of Sue’s 2006 taxable gifts?A.