In March 2003, Diana made an inter vivos gift of $11,000 to her great-grandson, Carson. In addition, she made another gift of $20,000 to her grandson, Armstrong. Lastly, she gave her sister, Kelly, $25,000 to use as a down payment on a house.

The amount of gifts subject to the GST tax is $31,000.
The amount of gifts subject to the GST tax is $20,000.
The amount of gifts subject to the GST tax is $9,000.
The amount of gifts subject to the GST tax is $56,000.