Was this literal "cash" or was it a check?  If it was a check, who signed the check?

Actually, it was an electronic transfer from their joint bank account, so no manual check was issued for ANY of the amounts.

Thanks for your time, TaxGuyBill.

If spouse was the only one who signed the check, I would think it would be considered a gift 100% from her, UNLESS they file a 709 to elect the the gift-split.