Vet Acct 1, Character 1: Level 1 to 59.95%.
Raf Acct 1, Character 1: Level 1 to 60.
Raf Acct 1, Character 1: Gift +1 Level to Vet Acct 1, Character 1 to Level 60.95%.

Raf Acct 1, Character 1: 29 Gift Level balance left.

Repeat Batch 2.
Vet Acct 1, Character 2: Level 1 to 39.95%.
Raf Acct 1, Character 2: Level 1 to 40.
Raf Acct 1, Character 1: Gift +20 Level to Vet Acct 1, Character 2 to Level 60.95%.

Raf Acct 1, Character 1: 9 Gift Level balance left.
Raf Acct 1, Character 2: 20 Gift Level balance left.

Raf Account now have:
Level 60.95
Level 60.95

Vet Account now have:
Level 60
Level 40

If you level make a batch 3 to level 11.95%
Gift +20 to 31.95%
Gift +9 to 40.95%

You then have 2 more level 40s.