Harry died with a gross estate of various assets worth $5,000,000. During his lifetime, Harry gifted land to his daughter. At the time of the gift, the land had a FMV of $1,000,000. Currently, the land's FMV is $1,250,000. What is the amount of adjusted taxable gifts that are included in Harry's estate tax base? In 2023, Luna wants to help pay for college for her granddaughter and gives her a check for $18,000 to pay for the tuition and $18,000 to pay for the board. What is Luna's taxable gift in 2023 when the annual exclusion amount is $17,000?