Facts:  MFJ taxpayers died in 2024 as follows:

  H - 4.11.24

  S - 8.16.24

Cash Gifts made to Son as follows:

  $13k in April 24.

   $7k in Aug 24

Q1:  Since $13k was made jointly when both were alive and under annual $18k - No gift tax required?

Q2:  Surviving Spouse gift again under $18k, therefore no gift tax required?

In my understanding given the limited information above therefore no Form 709 for year 2024 for either taxpayer, correct?