In the current year, Nate gives $90,000 of land to Nate, Jr. In the current year, Nate's wife gives $240,000 of land to Earl and $40,000 cash to Nate, Jr. Assume the couple elects gift splitting for the current year and the current year is 2018. Requirements a. Nates taxable gift would amount to what? b. Nates wife's taxable gift would amount to what? c. How would your answer to Part a change if Nate's wife gave the $40,000 of cash to Scott (instead of to Nate, Jr.)?