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Kellan and Alaina are husband and wife and have two married children and four minor grandchildren. If they elect to split the gifts, how much

Kellan and Alaina are husband and wife and have two married children and four minor grandchildren. If they elect to split the gifts, how much can they give their family (including sons and daughters-in-law) during 2013 without making a taxable gift?

none of the above

224000

28000

14000

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