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Elizabeth made taxable gifts of $7,000,000 in 2020 and $9,100,000 in 2022 . She paid no gift tax on the 2020 transfer. On what amount

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Elizabeth made taxable gifts of $7,000,000 in 2020 and $9,100,000 in 2022 . She paid no gift tax on the 2020 transfer. On what amount is the Federal gift tax computed for the 2022 gift? X

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