Perhaps I'm not being clear enough -- Can I buy 40K for myself (into my account), and buy (gift) 40K for my wife (into her account). And could she buy 40K for herself (into her account) and buy (gift) 40K for me into my account -- Net result we each end up with 80K. Under this scenario, does the 40K limit kick in, or can you actually put 80k (plus bonuses) into each account?