In 2016, a grandfather gave a life estate to his grandson and a remainder interest to his granddaughter. Each interest is valued at $13,000. The gift to the granddaughter is:

The gift to the grandaughter is Partially shielded by the annual gift tax exclusion. In the year of 2016, the federal government created the estate and gift tax exemption is $5.45 million per individual.

Which means that the inheritence that given to the granddaughter would be tax free as long as it does not surpass the net value of 5.45 million.