In 2023 , a husband makes outright gifts of $234,000 to his son , and his wife agrees to split the gifts with him. Which of the following correctly states the amount of the taxable gifts ? husband $ 100,000 , wife $132,000 husband $100,000 , wife $100,000 husband $116,000 , wife $116,000 husband $ 104,000 , wife $ 104,000