Chris and Jenn, who are married to each other, made the following gifts in 2018: Chris gave their son, Evan, a car worth $4.000 owned as community property. Chris also gave Evan his stamp collection separate property valued at $60,000 Chris gave his brother Stephen $20,000 of Chris' separate property so Stephen could purchase a new home Chris gave his sister Heather $4.000 in cash from his and Jenn's joint checking account which consists only of community property. He also gave Heather a piece of land he purchased before his marriage to jenn, valued at $49.000 Assuming Jenn did not want to split gifts what is Christotal taxable gifts after taking into consideration any available deductions or exclusions. 536.000 580.000 5133.000 $137.000