Barbara made a taxable gift of $6,500,000 to her daughter during 2022. This was not her first gift. Daisy had provided a taxable gift of $450,000 (i.e., after the annual

exclusion) to her daufhter in 2014. The 2014 gift was the only other taxable gift Daisy made before 2022

Questions

1. What is the amount of Barbara's gift tax payable for 2022?

2 Asuming Barbara makes

no other gifts during 2022, what will be the amount of her remaining/unused Unifed Credit at the end of 2022 (i.e., after the 2022 gift has been accounted for)?