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John made $3,400,000 in taxable gifts prior to his death at the beginning of 2020. His wife, Lola, is the executor of John's estate, and

John made $3,400,000 in taxable gifts prior to his death at the beginning of 2020. His wife, Lola, is the executor of John's estate, and made taxable gifts of $800,000 prior to 2020. 



What is the maximum amount of taxable lifetime gifts that Lola can make in 2020 before she will have to begin paying a gift tax?

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