4. Assume the same facts as in item (3) above except that your client married during the current year prior to making the gift to her sister. Furthermore, assume that her spouse is a consenting spouse...

4. Assume the same facts as in item (3) above except that your client married during the current year prior to making the gift to her sister. Furthermore, assume that her spouse is a consenting spouse for purposes of gifting to the sister and they both gave the gift to the sister. The new spouse had prior taxable gifts of $100,000. What amount of gift tax would be due?