$1-$ Rita files her income tax return $120$ days after the due date of the return without obtaining an extension from the IRS. Along with the return, she remits a check for $$34,000,$ which is the balance of the tax she owes.

Note: Assume $30$ days in a month.

Disregarding the interest element, enter Rita's failure to file penalty and failure to pay penalty.

Failure to pay penalty $fill in the blank $1$

Failure to file penalty $

$2-$ Elijah and Anastasia are married and have four married children and two minor grandchildren.

For $2023,$ what is the maximum amount they can give to their family $($including the sons$-$ and daughters$-$in$-$law$)$ without using any of their unified transfer tax credit?