Justin made the following gifts to his daughter over the last five years. Although the annual gift tax exclusion changes each year, for this question, assume that the annual gift exclusion is $$17,000$ for each year:

$2017$: $$15,000$

$2018$: $$115,000$

$2019$: $$210,000$

$2020$: $$210,000$

$2021$: $$15,000$

A$.$ What are Justin's total taxable gifts?

B$.$ He died this year with a total estate valued at $$15,000,000.$ The current lifetime estate exemption is $$12,000,000.$ How much of his estate will be subject to estate tax?