Christian wants to transfer as much as possible to his 2 adult married children (including spouses) and 9 minor grandchildren without using any unified transfer tax credit.

Question Content Area

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

b. What if Christian's spouse, Mia, joins in the gifts? They can gift $fill in the blank ec9617fab07f062_1 without using any unified transfer tax credit.