Dave has $30,000,000 in assets and is 63 years old. He is married to Olivia. They have never made any gifts before. Assume a personal lifetime exclusion of $11,000,000.

a) Assume he makes a gift of $23,000,000 to his extremely worthy nephew Brian. What are the exact (use numbers) tax consequences of this transactions to Dave and Brian?

b) He gives $1,000,000 to Anne-Marie.

c) Dave and his wife die while skiing near his vacation home in the snow. They have $7,000,000 at their time of death. After their somber half-million dollar funeral, the family deals with the estate tax. What is the estate tax paid?

d) Assume all the same facts from A, B, and C, but Daves will also states that he would rather die than pay any estate tax. You are his tax advisor. How would you ensure he pays nothing if his wife is not willing to consider divorce? Use specific numbers.