Christian wants to transfer as much as possible to his $7$ adult married children $($including spouses$)$ and $15$ minor grandchildren without using any unified transfer tax credit.

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a$.$ What amount should Christian transfer to accomplish his tax goal without using any unified transfer tax credit?

$fill in the blank $4$d$8$b$2801$a$07$effc$\_1$

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The annual exclusion applies to all gifts of a present interest made during the calendar year in the order in which they are made. A gift made by a person to someone other than their spouse may be considered, for Federal gift tax purposes, as having been made one$-$half by each spouse.

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b$.$ What if Christian's spouse, Mia, joins in the gifts?

They can gift $fill in the blank $25$d$16708307300$c$\_1$

without using any unified transfer tax credit.