Ada transfers $10 million to a 15-year Non-Grantor CLT with the remainder going to her two children Jabal and Jubal. Using the 7520 rate on the date of transfer, the present value of the remainder going to her children is $100,000. During the 15-year period of the Non-Grantor CLT, the assets increase in value much faster than the initial 7520 rate. Consequently, the children actually receive $8 million in assets at the end of the trust period. Assuming Ada is still alive at the end of the trust period, on what amount does she pay gift taxes? a. $0 b. $74,000 ($100,000 less two $13,000 per year annual present interest gift exclusions) c. $100,000 d. $8,000,000 e. $8,100,000