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in 2016 a gift of a remainder interest in property amounting to $148,000 is given to a non-U.S> citizen spouse. Considering all allowable exclusuins and

in 2016 a gift of a remainder interest in property amounting to $148,000 is given to a non-U.S> citizen spouse. Considering all allowable exclusuins and decuctions, how much is the taxable gift? a. $0 b. $70,000 c. $143,000 d. $148,000

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