Jim's wife Alice died in $2015$ Alice estate made the portability election to transfer Alice's deceased spousal unused section or exclusion of the DSUE to Jim in $2018$ Jim remarried to Harriet and Harriet died in $2021$ Jim may use the DSUE amount received from Alice to offset one gift gifts to Jim made between $2014$ B gift tax on gifts made in $2020$ see generation skipping transfer on gifts made in $2027$ or $20202017$ skipping transfer tax on gifts made in $2022$