Janet and Bob have three children: Hannah, Jake, and Emily. They have three grandchildren: Parker, Jonah, and Connor. Janet and Bob want to give each child and grandchild the most cash they can without having to file a gift tax return or use any of their credit equivalency. How much can Janet and Bob give in $2022$ to their children and grandchildren?

Group of answer choices

$$96,000.$

$$16,000.$

$$192,000.$

$$32,000.$