In 2022, Sondra makes taxable gifts aggregating $300,000. Her only other taxable gifts amount to $200,000, all of which she made in 1997. View the unified credit amounts. View the unified transfer tax rates for 1984 - 2001 View the maximum unified transfer tax rates after 2001 Requirements a. What is Sondra's 2022 gift tax liability? b. What is her 2022 gift tax liability under the assumption that she made the $200,000 of taxable gifts in 1974 instead of 1997 ? gift tax liability if the amount, as calculated, would otherwise be zero or negative.) Minus: Tax on taxable gifts for the current period Minus: Gift tax liability Remaining unified credit Tax at current rates on cumulative taxable gifts Tax at current rates on prior period taxable gifts