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Sharon , a married taxpayer, makes the following gifts during the current year ( 2 0 2 3 ) : $ 1 8 , 0

Sharon, a married taxpayer, makes the following gifts during the current year (2023): $ 18,000 to her church, $ 76,000 to her daughter, and $ 41,000 to her husband.
What is the amount of Sharon's taxable gifts for the current year(assuming she does not elect to split the gifts with her spouse)?

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