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Andrew and Brianna are married and live in Texas, a community-property state. For their birthdays this year Andrew gave cash gifts of $24,500 to each

Andrew and Brianna are married and live in Texas, a community-property state. For their birthdays this year Andrew gave cash gifts of $24,500 to each of his two daughters, and Brianna gave $40,000 to her niece. What is the amount of Andrew's taxable gifts?

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