Jerry and Sarah would like to give the maximum possible gift that they can to their son this year 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 before and live in a community-property state. They have not given their son any gifts at all this year.

As a couple, what is the maximum amount they can transfer to their son in 2020 free of gift tax?