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$[$The following information applies to the questions displayed below.$]$

In $2010$ Casey made a taxable gift of $$5\mathrm{.}8$ million to both Stephanie and Linda $($a total of $$11\mathrm{.}6$ million in taxable gifts$).$

Calculate the amount of gift tax due this year and Casey's unused exemption equivalent under the following alternatives.

$($Refer to Exhibit $25-1$ and Exhibit $25-2.)($Enter your answers in dollars, not millions of dollars. Leave no answer blank.

Enter zero if applicable.$)$

c$.$ This year Casey made a gift worth $$15\mathrm{.}8$ million to Stephanie. Casey is married to Helen in a common$-$law state, and the $2010$ gift

was the only other taxable gift he or Helen has ever made. Casey and Helen elect to gift split.