1. Fran makes the following cash gifts for the year: 1,000,000 to child Alexa 1,000,000 to child Ben 60,000 for the benefit of niece Nancy, 50,000 to a hospital in payment of hospital charges incurred by Nancy for medical treatment and 10,000 directly to Nancy to offset living costs during hospitalization and recuperation. 60,000 to C University 200,000 to spouse Pat Frans spouse Pat makes the following cash gifts for the year: 500,000 to child Charlene 30,000 to nephew Hank The spouses elect to split gifts. Fran had taxable gifts of 15,000,000 in prior years. What is Frans gift tax liability for the current year?

2. Gail dies leaving an estate with assets of 20,000,000. In addition, Gail had a life insurance policy for 1,000,000 where Gail was both the owner and the beneficiary, hence, these proceeds will also go into the estate. Gail has willed 6,000,000 to child Bob, 6,000,000 to child Sally, 2,000,000 to C University with the remainder of the estate going to child Sean. The estate incurs administrative and burial expenses of 200,000. Gail made taxable gifts of 15,000,000 during her life, exhausting her Unified Credit and consequently paying gift taxes on those gifts of 1,528,000. Gails spouse predeceased Gail leaving a remaining Unified Credit of 2,000,000, none of which was applied to Gails gifts noted above. What is Gails estate tax?