Problem regarding the transfer tax credit

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In 2015, Christian wants to transfer as much as possible to his 8 adult married children (including spouses) and 13 minor grandchildren without using any unified transfer tax credit,

A) How much can Christian give without using any unified transfer tax credit?

B) What is Christian's wife, Mia joins in the gifts? They can gift $_________ without using any unified transfer tax credit.

Reference no: EM13980767

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