Jerry and Sarah would like to give the maximum possible gift that they can to their son without having to pay gift tax. They don't mind filling out a gift tax return - they just don't want to OWE any gift tax. Jerry and Sarah have never been required to file a gift tax return and live in a community-property state. How much can they transfer in 2020 to their son free of gift tax?

Group of answer choices 23,160,000 $11,580,000 $23,130,000 $30,000