14. In 2020, Shanice makes taxable gifts totaling $5 million. Her only other taxable gifts amount to $1 million, all of which were made in 2018. What is Shanice's 2020 gift tax liability before the unified credit?

A) $2,220,800

B) $1,875,000

C) $1,840,800

D) $1,600,000

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