• Helly and Mark, a married couple, make the following transfers in 2021:
• $8,000 cash to daughter Vera
• $80,000 tuition paid for dependent daughter Robyn
• $240,000 to the MGA Environmental Foundation, a qualified charity
• $40,000 to the mayoral political campaign
• $800,000 to a revocable trust for the benefit of their two children
• $120,000 for medical care and medical insurance for Hellys father, paid directly to the providers
• $320,000 house to Marks brother, subject to a liability of $120,000

What is the amount of taxable gifts before unified credit/exemption equivalent for the year if Helly and Mark elect to split gifts?