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19. Naomi has been married to Keith for 18 years. Keith is an Australian citizen. Anna would like to make an inter vivos transfer to

19. Naomi has been married to Keith for 18 years. Keith is an Australian citizen. Anna would like to make an inter vivos transfer to Keith. What is the maximum amount that Anna can transfer to Keith without incurring transfer taxes or utilizing any of her applicable credit during 2019?

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