In 2010 Casey made a taxable gift of $6.9 million to both Stephanie and Linda (a total of $13.8 million in taxable gifts). Calculate the amount of gift tax due this year and Casey's unused exemption equivalent under the following alternatives. (Refer toExhibit 25-1andExhibit 25-2.)(Enter your answers in dollars, not millions of dollars. Leave no answer blank. Enter zero if applicable.)

a.This year Casey made a taxable gift of $1 million to Stephanie. Casey is not married, and the 2010 gift was the only other taxable gift he has ever made.

Gift tax due?

Unused exemption equivalent?

b.This year Casey made a taxable gift of $16.9 million to Stephanie. Casey is not married, and the 2010 gift was the only other taxable gift he has ever made.

Gift tax due?

Unused exemption equivalent?

c.This year Casey made a gift worth $16.9 million to Stephanie. Casey is married to Helen in a common-law state, and the 2010 gift was the only other taxable gift he or Helen has ever made. Casey and Helen elect to gift split.

Gift tax due?

Unused exemption equivalent?

EXHIBIT 25-1 Unied Transfer Tax Rates* Tax Base Equal to or Over Not Over Tentative Tax Plus of Amount Over 33 0 $ 10,000 1 8% 10,000 20,000 20,000 40,000 40,000 60,000 60,000 80,000 80,000 100,000 100,000 150,000 150,000 250,000 250,000 500,000 500,000 750,000 750,000 1,000,000 1,000,000 1,800 3,800 8,200 13,000 18,200 23,800 38,800 70,800 155,800 248,300 345,800 IN.) G 10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 150,000 1,000,000 DJ DJ LN OJ L IN.) IN.) [\\J [\\J *The applicable credit and exemption is :erofor estates that opted out of the estate tax in 2010. EXHIBIT 25-2 The Exemption Equivalent 2014 5,340,000 5,340,000 2015 5,430,000 5,430,000 2016 5,450,000 5,450,000 2017 5,490,000 5,490,000 2018 11,180,000 11,180,000 2019 11,400,000 11,400,000 Year of Transfer Gift Tax Estate Tax 1986 $500,000 19871992 600,000 1998 625,000 1999 650,000 200042001 675,000 20022003 1,000,000 200442005 1,500,000 20062008 2,000,000 20092010* 3,500,000 2011 5,000,000 2012 5,120,000 2013 5,250,000 *Ie applicable credit and exemption 1'6\" :erofar taxpayers who opt out afthe estate tax in 2010