Business & farm

This Form 709 is a Royal PIA to fill out! Still can't get the total annual exclusions correct. If both my wife and I split a Gift to both our son and DIL, isn't that $18K from each of us to both of them for a total of $72K gift exclusion? Form keeps telling me only $36K total exclusion. No worries if you don't know the answer. I may have it wrong or I missed something on the form.