Christian wants to transfer as much as possible to his 4 adult married children (including spouses) and 15 minor grandchildren without using any unified transfer tax credit.

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

$fill in the blank bc8d1ffb8fbffde_1

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

They can gift $fill in the blank 8789b401500cfb8_1

without using any unified transfer tax credit.