For the holidays, Marty gave a watch worth $$21,800$ to Emily and jewelry worth $$47,500$ to Natalie.

Required:

a$.$ Has Marty made any taxable gifts this year and, if so$,$ in what amounts?

b$.$ Assume Marty is married to Wendy and they live in a community$-$property state. What are the amounts, if any, of their taxable gifts?

$($For all requirements, leave no answer blank. Enter zero if applicable.$)$