Christian wants to transfer as much as possible to his 6 adult married children (including spouses) and 6 minor grandchildren without using any unified transfer tax credit.

a.How much can Christian give, so as to accomplish his tax goal without using any unified transfer tax credit?_________

(In working with the gift tax, it is first necessary to determine whether a gift has in fact taken place. In addition, some transfers are excluded from the gift tax.)

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

They can gift $______________without using any unified transfer tax credit.