Determination of Taxable Gifts. In the current year, David gives $180,000 of land to David, Jr. In the current year, David’s wife gives $200,000 of…

Determination of Taxable Gifts. In the current year, David gives $180,000 of land to David, Jr. In the current year, David’s wife gives $200,000 of land to George and $44,000 cash to David, Jr. Assume the couple elects gift splitting for the current year.a. What are the couple’s taxable gifts?b. How would your answer to Part a change if David’s wife gave the $44,000 of cash to Ollie (instead of to David, Jr.)?
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