A. patel is single and gives each of his six grandchildren $30,000 this year. patel's gift tax exclusion is

According to annual gift tax exemption you are allowed to make gifts of up to $14,000 per year per person which is tax-free. Now Patel gave his six grand children $30,000 each. So, Patel's gift tax exclusion on each individual is $14,000.  The amount above the annual limit that is $14,000 to each individual has to be reported and counts toward Patel’s lifetime exclusion.