Henry and Wilma made the following additional lifetime transfers:

In 2010, Henry gave Rachel, Sarah, and their spouses $234,000 each of community property.

In 2014, Henry gave Rachel, Sarah, and their spouses $234,000 each of his separate property. Henry paid gift tax of $117,760 on these gifts.

Henry and Wilma paid $152,000 in the years 1993-1996 directly to Baylor University for Rachel to achieve a degree in Religion (assume $38,000 per year).

Henry and Wilma paid $70,000 in the years 2001-2004 directly to Texas State University for Sarah to achieve a degree in Finance (assume $17,500 per year).

Henry and Wilma paid $37,000 in the years 2004-2007 directly to West Texas A&M University for Heather to achieve a degree in Education (assume $9,250 per year).

Henry and Wilma paid $409,500 to Childrens Hospital for a lung transplant for Emma in 2017.

In 2006, Wilma gave Rachel $117,000 of her separate property as an anniversary gift.

In 2014, Wilma gave each of the grandchildren of which she was aware (assume all grandchildren had been born by 2014) $117,000 of her separate property.

Wilma and Henry have never elected to split gifts of separate property. Henry and Wilma estimate the following at each of their deaths:

The last illness and funeral expenses are expected to be $125,000 per person.

Estate administration expenses are estimated at $275,000 per person.

6. Identify and value each taxable gift made by Henry during his life. Where appropriate, explain any exemptions or exclusions that applied.

7. Calculate Henrys gift tax due in each year he made a taxable gift. Show your work. Even if the tax due is zero, show your calculation in each year there is a taxable gift.

8. Identify and value each taxable gift made by Wilma during her life. Where appropriate, explain any exemptions or exclusions that applied.

9. Calculate Wilmas gift tax due each year she made a taxable gift. Show your work. Even if the tax due is zero, show your calculation in each year there is a taxable gift.

How for question 6 the gift tax is identifiable since it is community property of $234000 is that split 117000 among Rachel and Sarah or that also apply to their spouses? So we apply two annual exclusions or four annual exclusions.

"In 2014, Henry gave Rachel, Sarah, and their spouses $234,000 each of his separate property. Henry paid gift tax of $117,760 on these gifts." those we consider this as a taxable gift because Henry already paid gift tax?