Before last year, neither Hugo nor Wanda, his wife, made any taxable gifts. In 2012, Hugo gave

Question:

Before last year, neither Hugo nor Wanda, his wife, made any taxable gifts. In 2012, Hugo gave $13,000 cash to each of his 30 nieces, nephews, and grandchildren. In 2013, Wanda gives $34,000 of stock to each of the same people. What is the minimum legal gift tax liability (before reduction for the unified credit) for each spouse for each year?