24. During the current year, Cherie gives $30,000 cash to her daughter, Helen, and a remainder interest in investment land to her sister, Silvia. The remainder interest is valued at $40,000. In the current year, John, Cherie’s husband, also gives Dan $18,000 in marketable securities. What is the total dollar amount of the annual gift tax exclusions available to Cherie and John for the current year if they elect gift splitting?