Jerry Weber (Single in 2022) owns Weber Cement Company in Kato, MN. What are the US Federal Gift Tax consequences of each item below? 1. In December 2022, they gave each of their ten (10) employees $20,000 as a gift ($200,000 total). Jerry was not required to make these gifts and presented them out of genuine kindness. The checks are dated and distributed on December 5, 2022. All employees cash or deposit their checks by December 31, 2022