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Elizabeth made taxable gifts of $3,000,000 in 2019 and $14,000,000 in 2021. She paid no gift tax on the 2019 transfer. On what amount

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Elizabeth made taxable gifts of $3,000,000 in 2019 and $14,000,000 in 2021. She paid no gift tax on the 2019 transfer. On what amount is the Federal gift tax computed for the 2021 gift?

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