 for 220 or 210 at 72,000 you could be done in three years and never use up any of your estate tax exemption is there any line between what can be considered an estate tax exemption or it can whatever you choose anything you're gifting you're avoiding gift tax by using this okay but I'm saying it doesn't have to be something like a home or something it could be anything of value that you're afraid you're going to get gift taxed I mean if you're leaving your