In earlier ears, neither Hugo nor his wife, Wanda, made any taxable gifts. In 2021 , Hugo gave $15,000 cash to each of his nieces, nephews and grandchildren, 30 individuals in total. The annual exclusion for 2021 was $15,000 per donee. In 2022 , Wanda gives $40,000 of Amazon stock to the same beneficiaries. What is the tax liability for each spouse in each year before claiming the unified credit (the tax rates are the same for 2021 and 2022)