In 2018, Henry and his wife, Wendy made the gifts shown belo. All gifts taxes are of present interests. what is Wendy's gift tax payable for 2018 if the couple elects gift splitting and Wendy's previous taxable gifts(made in 1995) total 1 million?

Wendy's current gift were

to Janet...............$80,000

to Cindy.................70,000

to Henry.................50,000

Henry's current gift were to Janet 30,000