Amanda has been married to Javier for 45 years. Javier is a Puerto Rican citizen....

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Accounting

Amanda has been married to Javier for 45 years. Javier is a Puerto Rican citizen. Amanda
would like to make an inter vivos transfer to Jadier. What is the maximum amount that Amanda
can transfer to Javier without incurring transfer taxes or utilizing any of her applicable credit
during 2024?
a. $18,000.
b. $185,000.
c. $5,389,800.
d. Unlimited.
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