Jones is serlously Ill and has $5.00 million of property that he wants to leave to his four children. Jones is considering making a current glft of the property (rather than leaving the property to pass through a will). Assume all of his exembtion equivalent was used and any taxable transfers will be subject to the highest transfer tax rate. (Refer to and a-1. Determine how much glft tax Jones will owe if the transfers are made now. a-2. If Jones makes a current gift, how much estate tax will be saved If Jones dies after three years, during which time the property appreclates to $5.5 million? Note: For all requirements, enter your answers in dollars and not in milllons of dollars