In 2010 Casey made a taxable gift of $6.8 million to both Stephanie and Linda (a total of $13.6 million in taxable gifts).

Calculate the amount of gift tax due this year and Casey's unused applicable credit under the following alternatives. (Refer to Exhibit 25-1 and Exhibit 25-2.)

C. This year (2022) Casey made a gift worth $16.8 million to Stephanie. Casey married Helen last year, and they live in a common-law state. The 2010 gift was the only other taxable gift Casey or Helen has ever made. Casey and Helen elect to gift-split this year.

Casey's Gift Tax Due:

Casey's Unused applicable credit:

Helen's Gift Tax Due:

Helen's Unused applicable credit: