I used the 2023 $17,000 as the annual exclusion amount. Not sure how this was wrong.

Christian wants to transfer as much as possible to his 6 adult married children (including spouses) and 11 minor grandchildren without using any unified transfer tax credit. a. What amount should Christian transfer to accomplish his tax goal without using any unified transfer tax credit? $ X Feedback Check My Work The annual exclusion applies to all gifts of a present interest made during the calendar year in the order in which they are made. A gift made by a person to someone other than their spouse may be considered, for Federal gift tax purposes, as having been made one-half by each spouse. b. What if Christian's spouse, Mia, joins in the gifts? They can gift \$ X without using any unified transfer tax credit. Christian wants to transfer as much as possible to his 6 adult married children (including spouses) and 11 minor grandchildren without using any unified transfer tax credit. a. What amount should Christian transfer to accomplish his tax goal without using any unified transfer tax credit? $ X Feedback Check My Work The annual exclusion applies to all gifts of a present interest made during the calendar year in the order in which they are made. A gift made by a person to someone other than their spouse may be considered, for Federal gift tax purposes, as having been made one-half by each spouse. b. What if Christian's spouse, Mia, joins in the gifts? They can gift \$ X without using any unified transfer tax credit