Note: This problem is for the 2021 tax year.

James A. and Ella R. Polk, ages 70 and 65, respectively, are retired physicians who live at 3319 Taylorcrest Street, Houston, Texas 77079. Their three adult children (Benjamin Polk, Michael Polk, and Olivia Turner) are mature and responsible professionals.

The Polks have heard that some in Congress have proposed lowering the Federal gift tax exclusion to $3,000,000. Although this change likely will not occur, the Polks believe that they should take advantage of the more generous exclusion amount available under existing law. Thus, the Polks make gifts during the current year, as summarized below.

	Donor
Asset Transfer	James	Ella
Condominium located in Conroe (TX) acquired in 2015, cost $1,200,000, to Benjamin, Michael, and Olivia as equal tenants in common.	$1,900,000	$1,900,000
Office building, located in Round Rock (TX) built in 2017, cost $1,800,000, to Benjamin, Michael, and Olivia as equal tenants in common.	2,300,000	2,300,000
Vacation ranch in Bandera (TX) inherited by James from his father in 2007, value then $900,000, to Benjamin, Michael, and Olivia as equal joint tenants with right of survivorship.	2,600,000	0
Separate property reimbursing Ellas father (Alan Roberts) for his heart bypass operation.	0	82,000
Paid for daughter's (Olivia's) wedding to John Turner, a state-law obligation of support	20,000	20,000
Separate property to purchase a new automobile (BMW) as a graduation present (from medical school) for James's favorite niece (Carol Polk)	42,000	0

Question: What would be the amount of my ' total annual exclusion for gifts' on each of the Form 709 for James Polk and Ella Polk