$3.$ Taxpayer I $($I$)$ transferred $$8,000,000$ to irrevocable trust T $($T$)$ in $2020.$ The terms of trust T are that T will pay I trust income for as long as T is alive, and at the end of T$$s life, pay the remainder to T$$s son S$.$

a$.$ Has I made a taxable gift in $2020?$ If so$,$ how much?