Aunt Mary is about to celebrate her 100th birthday and wishes to give her "extended family" a gift from her. She tells you (her accountant) that her extended family consists of her five nieces and three great nieces, seven nephews and two great nephews, her neighbors (Bob & Mary) and their three children, as well as her two dogs and one cat. Please advise Aunt Mary as to how much she may give this year without implicating any gift tax concerns nor any gift tax return filings. 9