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In 2022, Samantha gave each of her three nephews birthday gifts of $10,950 in cash. At Christmas, Samantha gave each of her three nephews Christmas gifts of an additional $7,950 in cash. What is the amount of the taxable gifts, if any, made by Samantha this year? Multiple Choice $8,700 $32.050 $51,990 Zero-none of the gifts exceed the annual exclusion. None of the choices are correct. Matthew and Addison are married and live in Michigan, a common-law state. For the holidays in 2022, Addison gave cash gifts of $46,250 to each of her two sons, and Matthew gave $47,500 to his daughter. What is the amount of Addison's taxable gifts if Matthew and Addison opt to gift-split? Multiple Choice $46,250 $78,250 $22,000 $12,250 None of the choices are correct