In 2019, Sarah makes taxable gifts aggregating $295,000. Her only other taxable gifts amount to $205,000, all of which she made in 1997. What is Sarah's 2019 gift tax liability ? Complete the table below to determine Sarah's 2013 gift tax liability. (Select one) Remaining Unified Credit (Actually used) /Tax at current rates on cumulative taxable gifts /Tax at current rates on prior period taxable gifts Minus: (Select one) Remaining Unified Credit (Actually used) /Tax at current rates on cumulative taxable gifts /Tax at current rates on prior period taxable gifts $_ Tax on taxable gifts for the current period $ Minus: (Select one) Remaining Unified Credit (Actually used) / Tax at current rates on cumulative taxable gifts / Tax at current rates on prior period taxable gifts $ Gift Tax liability: $. What is her 2019 gift tax liability under the assumption that she made the $205,000 of taxable gifts in 1974 instead of1997