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Jane and Arthur Patrikson are happy that their daughter is graduating from high school. They gift their daughter $28,000, with $18,000 being paid out of

Jane and Arthur Patrikson are happy that their daughter is graduating from high school. They gift their daughter $28,000, with $18,000 being paid out of Mr. Patrikson's account and the remaining from Mrs. Patrikson's account. What will be the gift tax payable by the Patriksons on account of the above transaction?

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