1. Cameron gave the following gifts to her niece, Jill and nephew, Jack: - $10,000 to Jill and $10,000 to Jack in 2016 - $15,000 to Jill and $20,000 to Jack in 2017 - $25,000 to jill and $25,000 to Jack in 2018 The annual exclusion for 2016&2017 is $14,000 and for 2018 is $15,000 the lifetime estate and gift tax basic exclusion amount is 2016 in $5,450,000;2017 in $5,490,000, and 2018 in 11,180,000. Calculate the value of the gift tax using the table below