L0.5 Using property she inherited, Lei makes a 2022 gift of $16,200,000 to her adult daughter, Doris. Neither Lei nor her spouse, Greg, have made any prior taxable gifts. Assuming that a flat 40% tax rate applies, determine the Federal gift tax liability if: a. The election to split gifts is not made. b. The election to split gifts is made. c. What are the tax savings from making the election