A. Before the split. You may gift up to 15,000 per person each. 15,000 from you and 15,000 from your spouse to one person.
B. Threshold for EACH Donee. Yes, you would be under.
C. True. The two of you can gift 15,000 each to as many people as you want in the year and not file Gift Tax Form 709 until/unless you exceed the lifetime limit of 11.58 million in gifting.
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