In 2010 Casey made a taxable gift of $7.2 million to both Stephanie and Linda (a total of $14.4 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.)

Note: 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.

b. This year Casey made a taxable gift of $17.2 million to Stephanie. Casey is not married, and the 2010 gift was the only other taxable gift he has ever made

c. This year Casey made a gift worth $17.2 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.