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Refrigerant most likely. AC compressor pressurizes the gas into a liquid which evaporates back into a gas in the evaporator. When doing short runs (common in "nice" weather) it may not run long enough to get everything fully running and you may hear some gurgling sounds.
Turn the temperature down to a very low temp and see if the gurgling goes away after two-three minutes. If so, it should be ok.
I have also noticed pronounced gurgling sounds in my 2012 Sig in recent months - it sounds like coolant moving through the system. Definitely a recent phenomena.
Just curious, could it be you are underwater on your loan payments ?