John and Jennifer have been married to each other throughout 2017.Neither have previous spouses. John made no taxable gifts in prior years.Jennifer's previous taxable gifts after the annual exclusion were, $200,000 in 1988, $2,000,000 in 1999, $2,000,000 in 2011, and $1,500,000 in 2015.In August of 2017, Jennifer makes the following gratuitous transfers:

$2,800,000 in cash to son George (not considered a support payment)

$30,000 in jewelry to daughter Kaitlyn (adjusted basis to Jennifer $28,000)

$34,000 in medical expense payments to DeKalb hospital for medical care of grandson Jose

Remainder interest in vacation cabin to friend Michael Jackson.Jennifer (age 60) retains a life estate.The vacation cabin has a value of $100,000.The remainder interest is $46,310.

$600,000 of stocks to a bank in trust (QTIP) with all of the income payable semiannually to husband, John (age 72) for life and remainder payable at John's death to Samuel, Jennifer's younger brother, or Samuel's estate.Jennifer wants to elect the marital deduction.

In 2017, John's only gifts were:

$100,000 of stock to Iowa University

$600,000 of land to daughter Kaitlyn

Calculate Jennifer's gift tax liability for 2017 if John and Jennifer elect to gift split.Use a spreadsheet to show the calculations.