Julie and Jane are beneficiaries of Trust A. The trustee is permitted to distribute any amounts of income and principal to Julie and/or Jane. In 2023, the trustee distributes all of the trust's income to Julie. For 2023, Trust A is a: O simple trust O complex trust taxable trust Oterminating trust Question 2 Prior to 2023, Ellen had not made any gifts. Ellen made the following gifts in 2023: $515,000 to her spouse $6,015,000 million to her son $45,000 to granddaughter which was used to pay college tuition at NYU $65,000 to her friend to pay for medical expenses $400,000 to her favorite charitable organization $30,000 to each of her 10 best friends (total of $300,000) 10 pts Please calculate the amount of taxable gifts Ellen made and any gift tax liability she owes. Be sure to fully explain your answer.