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 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.

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.

c.This year Casey made a gift worth $17.3 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.