Question: On December 3 1 , 2 0 2 3 , Maram ( whose spouse is deceased ) gives $ 1 7 , 0 0 0

On December 31,2023, Maram (whose spouse is deceased) gives $17,000 to each of five married children, their spouses, and six grandchildren. On January 2,2024, Maram repeats the procedure but gives $18,000 to each recipient on this date. How much is Marams total annual exclusion for nontaxable gifts for 2023?

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