Melissa is a very generous single woman. Before this year (2020), she had given $11,400,000 in cumulative adjusted taxable gifts over the years and had, at that time, completely exhausted her applicable credit amount. In the current year, Melissa gave her daughter Riley $6,000,000 and promptly filed her gift tax return. Melissa did not make any other gifts this year. How much gift tax must Melissa pay the IRS because of this transaction?

A. $0

B. $2,322,000

C. $2,345,800

D. $2,306,000