I have a wealthy client who wants to gift the maximum in 2020.  Her AGI is projected to be $2.798m.  She has already gifted $600k of appreciated securities and now wants to gift cash.  The only guidance I can find says she calculates the appreciated securities separately then can apply the remainder in cash.  The worksheet in Pub 526 has not been updated for 2020.  Can she gift an additional $2.198k or $798k (the $600k "using up" $2.0m of AGI?).  I realize she has other itemized deductions but not a significant amount.  I don't want to make a mistake here...