In 2019, Homer and his wife, Wilma (residents of a non—community property state) make the gifts listed below. Homer's previous taxable gifts consist of $100,000 made in 1975 and $1.4 million made in 1996. Wilma has made no previous taxable gifts.

Wilma's current year gifts were	$400
to Art	6
to Bart	$600
Homer's current year gifts were	100
to Linda	200
to a charitable organization	$400

a. What are the gift tax liabilities of Homer and Wilma for 2019 if they elect gift splitting and everyone except Norma receives a present interest?

b. How would the gift tax liabilities for each spouse in Pan a change if they do not elect gift splitting?