Jones is seriously ill and has $4.3 million of property that he wants to leave to his four children. He is considering making a current gift of the property (rather than leaving the property to pass through his will). Assume all of his exemption equivalent was used and any taxable transfers will be subject to the highest transfer tax rate. (Refer to Exhibit 25-1 and Exhibit 25-2.) Required: a-1. Determine how much gift tax Jones will owe if he makes the transfers now. a-2. If he makes a current gift, how much estate tax will Jones save if he dies after three years, during which time the property appreciates to $5.15 million? (For all requirements, enter your answers in dollars and not in millions of dollars.) a-1. Amount of gift tax a-2. Amount of estate tax savings