I want to transfer my remaining ITunes account balance to my husband's account.  Different password/Apple ID for him.  How can I accomplish this?

I want to transfer my remaining ITunes account balance from my IMac to my husband's IPad.  He has a different Username and Password.  How do I make the transfer?

If any part of the balance from an iTunes gift card has been spent, the remainder of it can't be moved to another Apple ID through any means.
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