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Barry and his wife Mary, have accumulated over $3.5 million during their 50 years of marriage. They have three children and five grandchildren. What is

Barry and his wife Mary, have accumulated over $3.5 million during their 50 years of marriage. They have three children and five grandchildren.

What is the total amount of estate removed from Barry and Mary's estate in 2017 if they gift the maximum allowable amount to their children and grandchildren without incurring any gift taxes?

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