In December 2019, Curt and Kate elected gift splitting to report $32,230,000 of gifts of stocks Curt made to Curt, Jr. Each paid gift taxes of $1,968,000 by spending his or her own funds. Kate died in January 2022 and was survived by Curt. Her only taxable gift was the one reported for 2019. When Kate died in 2022, the stock had appreciated to $38.8 million. With respect to the 2019 gift, what amount was included in Kate’s gross estate, and what amount was reportable as adjusted taxable gifts?