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Elizabeth made taxable gifts of $ 6 , 6 0 0 , 0 0 0 in 2 0 2 0 and $ 8 , 5

Elizabeth made taxable gifts of $6,600,000 in 2020 and $8,580,000 in 2022. She paid no gift tax on the 2020 transfer.
On what amount is the Federal gift tax computed for the 2022 gift?
$fill in the blank 1

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