Can someone help me pls. I really appreciate

Hank is a single individual who possesses a life insurance policy worth $312,000 that will pay his two children a total of $860,000 upon his death. This year Hank transferred the policy and all incidents of ownership to an irrevocable trust that pays income annually to his two children for 15 years and then distributes the corpus to the children in equal shares.Reference the tax rate schedule inExhibit 25-1and the Unified Credit schedule inExhibit 25-2to answer this problem.(Enter your answers in dollars not in millions.)

a.	Calculate the amount of gift tax due (if any) on the gift. Assume that Hank has made only one prior taxable gift of $5 million in 2011.

Amount of gift tax?

b.	Calculate the amount of cumulative taxable transfers for estate tax purposes if Hank dies this year but after the date of the gift. At the time of his death, Hanks probate estate is $8.5 million and it is to be divided in equal shares between his two children.

Amount of cumulative taxable transfers for estate tax purposes?