7. Malcolm made the following gifts to his daughter over the last five years. Although the annual gift tax exclusion changes each year, for this question, assume that the annual gift exclusion is $17,000 for each year: 2017: $20,000 2018: $120,000 2019: $220,000 2020: $270,000 2021: $17,000 A. What are Malcolm's total taxable gifts? B. He died this year with a total estate valued at $30,000,000. The current lifetime estate exemption is $12,000,000. How much of his estate will be subject to estate tax? C. If his will directs $10,000,000 to benefit a charitable organization and the remainder to benefit his daughter, then how much of his estate would be subject to estate tax?