client has 3 children who are married. She wants to gift to them all this year.

a. She can gift 14k to each person, which would equall 84k (6 x 14k), is that correct?

b. She does not file anything on her taxes showing a gift, correct…or does it have to be under the 14k not to file anything?

c. The 6 people do not have to file anything on their taxes as receiving this gift, correct or does it have to fall under the 14k?

d. If my client passes away next year, the 84k cannot be bought into the inheritance tax for NJ, correct?

Thank you,
Douglas