In 2010 casey made a taxable gift of $7.5 million to both stephanie and linda (a total of $15.0 million in taxable gifts) Calculate the amount of gift tax due this year and Casey's unused exemption equivalent under the following alternatives.

c. This year Casey made a gift worth $17.5 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.