Mr. Ito, an unmarried individual, made a gift of real estate to his son. Assume the taxable year is 2022. Required: a. Compute the amount subject to federal gift tax when the FMV of the real estate was $4.75 million, and the transfer was Mr. Ito's first taxable gift. b. Compute the amount subject to federal gift tax when the FMV of the real estate was $15 million, and the transfer was Mr. Ito's first taxable gift. c. Compute the amount subject to federal gift tax when the FMV of the real estate was $15 million. Two years ago, Mr. Ito made his first taxable gift marketable securities with a $3 million FMV in excess of the annual exclusion. Complete this question by entering your answers in the tabs below. Compute the amount subject to federal gift tax when the FMV of the real estate was $4.75 million, and the transfer was Mr. Ito's first taxable gift. Note: Enter your answer in doliars and not in millions of dollars