 So another trick, Jay, that we tell people all the time is, in this case it's not so, but if you're out there listening and you want to give money to your grown kids who are married, and you're married, so you could give each of the kids $18,000, that's $36,000. Your spouse could give each of the kids $18,000, that's another $36,000. So in a calendar year, you can transfer $72,000 with zero tax and not even touch the estate tax exemption.