Mr. Zeplin wants to make a cash gift to each of his five children, to each of their five spouses, and to each of his 13 grandchildren. Assume the taxable year is 2021.

Required:

1. How much total wealth can he transfer to his descendants without making a taxable gift if he is an unmarried individual?
2. How much total wealth can he transfer to his descendants without making a taxable gift if he is married to Mrs. Zeplin?