For \#28-31: Assume that a married couple (John and Maurice) make the following gifts in 2021: - Maurice gives $35,000 to a charity - Maurice gives $17,000 to child named Terry - John gives $29,000 to child named Sean - John $17,000 to grandchild Simon 8. True or False: Maurice must file a gift tax return for the gift to Terry 9. True or False: There is no impact on John's lifetime gift exemption if Maurice and he elect gift splitting