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Bill and Susan are husband and wife and have two married children. In addition, Bill has three unmarried cousins and Susan has a married nephew

Bill and Susan are husband and wife and have two married children. In addition, Bill has three unmarried cousins and Susan has a married nephew from a previous marriage. For tax year 2016, what is the maximum amount they can give to these individuals (including sons- and daughters-in-law) without using any of their unified transfer tax credit?

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