Have a Tax Question? Ask a Tax Expert
In relation to your other questions you can write one check ($52,000) made out to both of them (jointly) if you have a joint account with your wife. Noting "Gift" on the check would be enough.
Happy New Year and thank you in advance for clicking ACCEPT.
If you have any other questions about gifting you can post them here. You are not required to open new questions for each one.