In the current year, Nate gives $ 140 comma 000 of land to Nate, Jr. In the current year, Nate's wife gives $ 140 comma 000 of land to Frank and $ 56 comma 000 cash to Nate, Jr. Assume the couple elects gift splitting for the current year and the current year is 2023. Requirements a. What are the couple's taxable gifts? b. How would your answer to Part a change if Nate's wife gave the $ 56 comma 000 of cash to Jerry (instead of to Nate, Jr.)