Answer the following regarding the gift tax exclusion. a. Patel is single and gives each of his six grandchildren \\( \\$ 30,000 \\) this year (2023). Patel's gift tax exclusion is \\( \\$ \\) \\( \\mathbf{X} \\). b. Assume Patel is married and elects to gift-splitting with his wife. Patel's gift tax exclusion is \\$