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B is corrent. The requirement is to determine the amount of the $60,000 cash gift to the sister that is taxable to the Grants for gift tax purposes. Don and Linda (his spouse) elected to split the gift made to Don’s sister, so each is treated as making a gift of $30,000. Since both Don and Linda would be eligible for a $14,000 ($13,000 for 2012) exclusion, each will have made a taxable gift of $30,000 — $14,000 exclusion = $16,000. Thus, the Grants’ total taxable gift is $32,000 ($16,000 x 2).
A is incorrect.  Because of gift-splitting, they each would be eligible for a $14,000 ($13,000 for 2012) exclusion.
C is incorrect.  Because of gift-splitting, they each would be eligible for a $14,000 ($13,000 for 2012) exclusion. 
D is incorrect.  Because of gift-splitting, they each would be eligible for a $14,000 ($13,000 for 2012) exclusion.