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In 2018, James gave his wife Sylvia, gifts that total $200,000. Sylvia is a US citizen. None of James gifts are terminable interest property. Considering

In 2018, James gave his wife Sylvia, gifts that total $200,000. Sylvia is a US citizen. None of James gifts are terminable interest property. Considering all allowable exclysions and desuctions. How much is James taxable gift yo Sylvia?

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