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C is corrent.  The requirement is to determine the amount of Calvin’s gift tax marital deduction. An unlimited marital deduction is allowed for gift tax purposes for gifts to a donee, who at the time of the gift is the donor’s spouse. Thus, Calvin’s gift of the $70,000 car to Jasmin after their wedding is eligible for the marital deduction, whereas the gift of the $25,000 engagement ring does not qualify because Calvin and Jasmin were not married at the date of the gift.
A is incorrect.  The marital deduction applies to gifts to spouse after marriage. 
A is incorrect.  The marital deduction applies to gifts to spouse after marriage. 
D is incorrect.  The marital deduction applies to gifts to spouse after marriage.