In 2010 Casey made a taxable gift of $7.3 million to both Stephanie and Linda (a total of $14.6 million in taxable gifts). Calculate the amount of gift tax due this year and Caseys unused exemption equivalent under the following alternatives.

b. This year Casey made a taxable gift of $17.3 million to Stephanie. Casey is not married, and the 2010 gift was the only other taxable gift he has ever made.