Brenda Chatterjee is wealthy, single, and generous. During the previous year she made the following gifts:

Gift of stock to the local art museum (a 501(c)(3) nonprofit organization): $245,000

College tuition payment for niece: $29,000 made directly to the institution

Medical bills for elderly neighbor: $18,000 paid directly to the hospital

Home down payment gift to daughter: $30,000 paid directly to the mortgage lender

Cash gift to son: $17,000

Use the gift tax rates shown below as a guide to answer the following questions:

Assuming a unified credit of $4,425,800, what alternative does Brenda have in terms of paying the gift tax liability?