Exercise 18-23 (Algorithmic) (LO. 5) Christian wants to transfer as much as possible to his 4 adult married children (including spouses) and 6 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? $ ______

b. What if Christian's spouse, Mia, joins in the gifts? They can gift $ ______ without using any unified transfer tax credit