$1.$ Your client is considering various gifting techniques to transfer property to his spouse. Your client wants to ensure he will receive the gift tax marital deduction. Which of the following transfers, if any, qualify for the marital deduction? Explain your response.

$1.$ Kim made the following gratuitous transfers in the current year:

a$.$ $$20,000$ certificate of deposit to her spouse

b$.$ $$50,000$ remainder interest in a trust to her two adult children

c$.$ $$38,000$ cash donation to her church

d$.$ $$14,000$ custodial account $($UTMA$)$ to each of her four grandchildren

Kim$$s spouse consented to gift splitting for the current year.

Assuming that the maximum annual exclusion amount for the current year is $$17,000,$ what is the amount of Kim$$s taxable gifts for the current year? Show your calculation.