Determine the extent to which the gift tax marital deduction is available in the following transactions and is a gift tax return required:

1. George purchases, for $4,500,000, a parcel of real property. George has the deed drafted as tenants-in-the-entirety with his spouse.

2. George places $12,000,000 in trust with all income to Spouse for life and principal for health and welfare, with the remainder to his children. In addition, Spouse is given a power to appoint the corpus to anyone, other than herself, her estate or creditors of herself or estate, by will.