In June of the current year, Tina makes cash gifts of $700,000 to her husband, Roy, and $100,000 to the City Art Museum, a qualified organization. a) Assuming there is no gift splitting, how much is Tina's charitable contribution deduction and marital deduction? b) Instead of giving the $700,000 to Roy, Tina instead gives the $700,000 to the ASPCA. How much are Tina's taxable gifts? c) Assume the same facts as part b. How much are each spouse's taxable gifts if they elect to split the gifts