Gifts

I have two questions.

1) My wife and I are helping my son pay for his divorce. I know a gift for 2023 is $17,000 for an individual and $34,000 for a married couple.  Since my wife and I are paying for his expenses out of our checking and savings accounts ( I wrote the checks) is it considered an individual gift or a married couple gift  of $34,000 for tax purposes?

 

2) If I spot my son money (under $2,000) for a couple of days and he pays me back 2 days later is that taxable?

 

Thanks