I need help, the answers i entered are incorrected

Exercise $19-22($LO$.5)$

During $2024,$ Vasu wants to take advantage of the annual exclusion and make gifts to his $6$ married children $($plus their spouses$)$ and his $12$ minor grandchildren.

a$.$ How much property can Vasu give away this year without creating a taxable gift?

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One of the ways to carry out family tax planning is to start a program of lifetime giving. The objectives of such a program are to minimize $t$ taxes while keeping income tax consequences in mind.

b$.$ How does your answer change if Vasu's wife, Coleen, elects to join in making the gifts?