12. A wife transfers $100,000 by gift directly to her husband. The marital deduction for the transfer is

A) $0 unless he elects to claim one.

B) $100,000.

C) $85,000.

D) none of the above.

Please show calculation on how you the answer

13. In the current year, Katia gives $50,000 cash and $30,000 of stock to Chung. She also gives $40,000 of tax-exempt bonds to Rheem. Her husband, Chung, gives $200,000 of land to Rheem. Assume the couple elects gift splitting for the current year. Katia's taxable gifts total

A) $130,000.

B) $148,000.

C) $110,000.

D) $60,000.

please show calculation