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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

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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