 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. Uh-huh.