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?