Cortez and Shelby are married and each made the following gifts in 2016:

Cortez:

$20,000 to their son

$30,000 to his mother

Shelby:

$25,000 to their daughter

$70,000 to Shelby's brother.

a. What is the amount of their taxable gifts assuming they do not elect to split gifts? $_______

b. What is the amount of their taxable gifts assuming they elect to split gifts? $_______