1. In prior (pre-2011) years, Lyle had made taxable gifts (i.e., any annual exclusion(s) have been subtracted) totaling $2 mil., all of which were made to grandchildren. Accordingly, $2 mil. of Lyle's Generation Skip Tax exemption had been allocated to these gifts. During the current year (2016), another $4 mil. of taxable gifts (i.e., annual exclusion(s) have already been subtracted) were made to Lyle's grandchildren. Lyle will allocate his remaining GST exemption to the current year gifts. Determine the GST due, if any, on Lyle's gifts in the current year.