c. This year Casey made a gift worth $15.8 million to Stephanie. Casey is married to Helen in a common law state, and the 2010 gift was the only other taxable gift he or Helen has ever made. Casey and Helen elect to gift split. Casey's gift tax due Casey's unused exemption equivalent Helen's gift tax due Helen's unused exemption equivalent c. This year Casey made a gift worth $15.8 million to Stephanie. Casey is married to Helen in a common law state, and the 2010 gift was the only other taxable gift he or Helen has ever made. Casey and Helen elect to gift split. Casey's gift tax due Casey's unused exemption equivalent Helen's gift tax due Helen's unused exemption equivalent