Travis Fischer transitive-bullshit

Bottom line

For a gift made in calendar year 2026:

One parent may give each child up to $19,000 under the federal annual gift-tax exclusion.
Two married parents can potentially give $38,000 per child, although gift-splitting may require gift-tax returns and spousal consent.
The exclusion is per donor, per recipient, per calendar year. A parent with three children could give $19,000 to each—$57,000 total.
The children’s ages do not matter.
Gifts exceeding $19,000 are not automatically taxed. They generally trigger Form 709 reporting, with the excess reducing the parent’s lifetime gift-and-estate exemption.

	import { jsonb, pgTable, text, timestamp } from 'drizzle-orm/pg-core'

	// Simple key-value store of JSON data for OpenAuth-related state.
	export const authData = pgTable('auth_data', {
	// Example ID keys:
	// "oauth:refresh\u001fuser:f99d3004946f9abb\u001f2cae301e-3fdc-40c4-8cda-83b25a616d06"
	// "signing:key\u001ff001a516-838d-4c88-aa9e-719d8fc9d5a3"
	// "email\u001ft@t.com\u001fpassword"
	// "encryption:key\u001f14d3c324-f9c7-4867-81a9-b0b77b0db0be"
	id: text().primaryKey(),

	// Claude Code is a Beta product per Anthropic's Commercial Terms of Service.
	// By using Claude Code, you agree that all code acceptance or rejection decisions you make,
	// and the associated conversations in context, constitute Feedback under Anthropic's Commercial Terms,
	// and may be used to improve Anthropic's products, including training models.
	// You are responsible for reviewing any code suggestions before use.

	// (c) Anthropic PBC. All rights reserved. Use is subject to Anthropic's Commercial Terms of Service (https://www.anthropic.com/legal/commercial-terms).

	// Version: 0.2.9

	import decircular from 'decircular'
	import isObject from 'is-obj'
	import sortKeys from 'sort-keys'
	import { type LiteralUnion } from 'type-fest'

	export type Encoding = 'hex' \| 'base64' \| 'buffer'
	export type Algorithm = LiteralUnion<'sha1' \| 'sha256' \| 'sha512', string>

	export type Options = {
	/**

	import { CodeInterpreter, type ProcessMessage } from '@e2b/code-interpreter'
	import { z } from 'zod'

	import { createAIFunction } from '../create-ai-function.js'
	import { getEnv } from '../utils.js'

	export const e2b = createAIFunction(
	{
	name: 'execute_python',
	description: `

	import defaultKy, { type KyInstance } from 'ky';
	import { z } from 'zod';
	import { getEnv } from '../../utils/helpers.js';

	export namespace serper {
	export const BASE_URL = 'https://google.serper.dev';

	export const SearchParamsSchema = z.object({
	q: z.string().describe('search query'),
	autocorrect: z.boolean().default(true).optional(),

	// paste this into https://whenistheweekend.com/theSphere.html
	// shadertoy source: https://www.shadertoy.com/view/cldBz2

	uniform float time;
	varying vec2 vUv;
	varying vec3 vNormal;

	void mainImage( out vec4 fragColor, in vec2 fragCoord )
	{
	vec2 center = vec2(0.25, 0.55);

	from fastapi.responses import JSONResponse
	from modal import Image, Mount, NetworkFileSystem, Secret, Stub, method, web_endpoint
	from pydantic import BaseModel

	# This is copied from: https://github.com/pinecone-io/examples/blob/2f51ddfd12a08f2963cc2849661fab51afdeedc6/learn/search/semantic-search/sparse/splade/splade-vector-generation.ipynb#L10
	# Which is recommended here: https://docs.pinecone.io/docs/hybrid-search

	stub = Stub("splade")
	image = Image.debian_slim().pip_install("torch", "transformers")
	volume = NetworkFileSystem.persisted("splade-model-cache-vol-gcp", cloud="gcp")