For the holidays, Marty gave a watch worth $22,300 to Sobia and jewelry worth $46,000 to Natalie.

1. Has Marty made any taxable gifts this year and, if so, in what amounts?
2. Assume Marty is married and lives in a community-property state. What are the amounts, if any, of their taxable gifts?

Note: For all requirements, leave no answer blank. Enter zero if applicable.

\begin{tabular}{|l|l|} \hline a. Marty's taxable gift to Sobia \\ \hline a. Marty's taxable gift to Natalie \\ \hline b. Marty's taxable gift to Sobia \\ \hline b. Marty's taxable gift to Natalie \\ \hline b. Wendy's taxable gift to Sobia \\ \hline b. Wendy's taxable gift to Natalie \\ \hline \end{tabular}