Oliver's father passed away leaving him a sizeable estate. In 2019, Oliver gifts $17.5 million to his deceased friend Diggle's son. Neither Oliver nor his wife, Felicity, have made any prior taxable gifts. What are the gift tax consequences to Oliver and Felicity (including any impact on the unified exclusion of each) if (Explain your Answers): a. Oliver and Felicity elect to split gifts? b. Oliver and Felicity do not elect to split gifts