During $2022,$ Vasu wants to take advantage of the annual exclusion and make gifts to his $9$ married children $($plus their spouses$)$ and his $9$ minor grandchildren.

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a$.$ How much property can Vasu give away this year without creating a taxable gift?

$fill in the blank $33$f$5$e$607$eff$9056\_1$

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b$.$ How does your answer change if Vasu's wife, Coleen, elects to join in making the gifts?

$fill in the blank $2$dbd$86$f$8$df$89$fa$6\_1$