Christian wants to transfer as much as possible to his 5 adult married children (including spouses) and 9 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? \$ x Feedback Check My Work 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. b. What if Christian's spouse, Mia, joins in the gifts? They can gift without using any unified transfer tax credit