I need some one to review this gift taxcomputation and correct if any error. Thanks

Chapter 25 Quiz Gift Tax (2 bonus points): Facts: John transfers $2,000,000 to an irrevocable trust for the benefit of a relative Trustee is directed to accumulate income for the next 5 years before distributing trust corpus (principle) to relative John has made prior taxable gifts of $6,000,000 and used a unified credit on an exemption equivalent of $5,000,000. What amount of gift tax, if any, must John remit? Facts: John transfers $2,000,000 to an irrevocable trust for the benefit of a relative Trustee is directed to accumulate income for the next 5 years before distributing trust corpus (principle) to relative John has made prior taxable gifts of $6,000,000 and used a unified credit on an exemption equivalent of $5,000,000. What amount of gift tax, if any, must John remit? Your quiz is to read the facts, review the gift tax computation and email me a pdf of the solution below by the due date of 12/5/2016, 6:00 am. Solution: Current tax on exemption equivalent (5.43million) Less: tax on used equivalent ($5 million) Unused unified credit $2,117,800 -1,945,800 $ 172,000 Gift Tax Calculation: Tax on cumulative taxable gifts of $8 million Less: Current tax on prior taxable gifts of $6 million Tax on current taxable gifts Unused unified credit on current taxable gifts Gift tax due $3,145,800 -2,345,800 $ 800,000 -172,000 $ 628,000