MCLKT on "The Downside of a Power Weekend"

Looking at CPA review materials for 10 - 12 hours a day can make you feel crazy...

Gift Tax Exclusion question in Wiley....
2013 gift $15k to a friend to use for tuition.
What is the maximum exclusion allowed?

I think, 2013... hmm... it's $14,000.
But that isn't an option!?

a. 0
b. 12k
c. 13k
d. 15k

Ok... 2013... they are trying to trick me, right? Does this have something to do with the tuition?
$15k would be excluded if paid directly to school, so that's not right.
Is it $0??? What gives???

http://postimg.org/image/ur9epyw2n/

LOL! It's 2 am, maybe I should just sleep.