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Gabriele and Lisa are married and live in a common law state. They want to make gifts to their four children in 2022. What

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Gabriele and Lisa are married and live in a common law state. They want to make gifts to their four children in 2022. What is the maximum amount of the annual exclusion they will be allowed for these gifts? Oa. $128,000. xb. $60,000. Oc. $15,000. Od. $30,000

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