Alejandro and Gabriela are a married couple living in a community property state. They have a close relationship with their neighbor, Juanita, who has been experiencing financial difficulties due to unexpected medical expenses. In the past, they helped Juanita with yard work and housesitting. This year, Alejandro and Gabriela decided to gift Juanita $28,000 to help her with her medical bills. Alejandro and Gabriela are planning to sell stock in their joint brokerage account in order to have sufficient funds to give Juanita a check. The stock in DJMix has been doing well, worth $56,000 today after purchasing it over 8 months ago at $25,000. How much will be recorded on the gift tax form Form 709 this year? A. $56,000 B. $25,000 C. $7,000 D. $0