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Elizabeth made taxable gifts of $ 3 , 0 0 0 , 0 0 0 in 2 0 2 0 and $ 1 4 ,

Elizabeth made taxable gifts of $3,000,000 in 2020 and $14,000,000 in 2022. She paid no gift tax on the 2020 transfer.
On what amount is the Federal gift tax computed for the 2022 gift?

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