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Adonias and Cierra arc husband and wife and have five married children and nine minor grandchildren. In addition, Cierra has two sisters. For tax year

Adonias and Cierra arc husband and wife and have five married children and nine minor grandchildren. In addition, Cierra has two sisters. For tax year 2018, what is the maximum amount they can give to the family (including sons- and daughters-in-law and the two sisters) without using any of weir unified transfer tax credit?

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