Felicity and her husband want to preserve as much value in their estate as possible under the current tax law. Assume that the 2024 lifetime gift and estate tax exemption, as well as the annual gift limitation, will stay the same for the rest of their lives. They each are projected to live for 10 more years based on the latest mortality tables. In 1-2 paragraphs, please describe a tax planning opportunity. Please be as specific as possible, and as applicable, quantify the dollar value of the tax planning opportunity in your response