Mary, who previously had made sizable taxable gifts, transferred land with a $14 million FMV to her son, Sam, who agreed to pay the gift tax liability. Mary's adjusted basis in the land was $1 million. Earlier in 2022, she gave him $16,000, which was covered by the annual exclusion. The taxable gift was $13 million, less the gift tax paid by Sam. Simultaneous equations are necessary to calculate the amount of the gift and the gift tax liability. Mary must recognize gain equal to the excess of the gift tax liability Sam paid over Mary's $1 million basis in the property. Assume that, because of sizable previous taxable gifts, any additional gifts Mary made were subject to the 40% maximum gift tax rate for 2022. Further assume for simplicity that Mary had used all of her unified credit. If G represents the amount of the gift and T is the amount of the tax, calculate G. T, and the gain hat Mary should recognize