Sally and Stan had been dating since December 2018. In April 2021, Sally andStan broke up. In May 2021, during a trip to Seattle in an attempt to forget about Stan,Sally met Harry. After a whirlwind romance, Sally and Harry married in July 2021. InAugust 2021, Sally made a gift of $30,000 to a friend of hers, Shirley, who needed themoney for her child's medical expenses. Sally used her own separate property to makethe gift, but Harry agreed to consent to gift splitting under the gift tax rules. Discuss the gift tax consequences of the inter vivos transfers as it relates to Sally.