 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. And so if you were dealing with, if you wanted to say, for instance, put a note on this house for $220,000 or $210,000,