Sly is a widower and wants to make annual gifts of cash to each of his four children and six grandchildren. Required: a. How much can Sly transfer to his children and grandchildren this year if he makes the maximum gifts eligible for the annual exclusion? b. What is the amount of the total transfer if Sly is married and elects to gift splitting, assuming his spouse makes no other gifts? a. Amount transferable b. Amount transferable