In the current year, Natalie, who is single, sells stock valued at $ 46 comma 000 to Kristen for $ 13 comma 000. Later that year, Natalie gives Kristen $ 9 comma 000 in cash. Assume the current year is 2023. Requirements a. What is the amount of Natalie's taxable gifts? b. How would your answer to Part a change if Natalie instead gave the cash to Simon