During the current year, Mr. and Mrs. R decide to begin a program of inter vivos giving to their children, their childrens spouses, and their grandchildren. The Rs have one married daughter, one married son, and six minor grandchildren. Assuming the annual gift tax exclusion amount is $15,000, what is the maximum total amount that Mr. and Mrs. R may give to those mentioned in the current year without making any taxable gifts?

		$120,000
		$150,000
		$240,000
		$300,00