Condo located in Bronx acquired in 2015, cost $1,200,000, to Benjamin, Emma, and Olivia as equal tenants in common. $1,900,000 $1,900,000 Office building, located in Queens built in 2017, cost $1,800,000, to Benjamin, Emma, and Olivia as equal tenants in common. 2,300,000 2,300,000 Vacation cabin in Hawaii inherited by Ross from his father in 2006, value then $900,000, to Benjamin, Emma, and Olivia as equal joint tenants with right of survivorship. 2,600,000 -0- Separate property reimbursing Rachel's father (Leonard Green) for his heart bypass operation. -0- 82,000 Paid for daughter's (Olivia's) tuition to University of Washington 20,000 20,000 Separate property to purchase a new automobile as a graduation present (from medical school) for Ross's favorite niece (Carol Geller). 42,000 -0- Required: Prepare 2023 gift tax returns (Form 709) for both of the Gellers to compute the total taxable gifts (line 3) for Ross and Rachelbutions