n 2010 Casey made a taxable gift of $5 million to both Stephanie and Linda (a total of $10 million in taxable gifts). Calculate the amount of gift tax due this year and Casey's unused exemption equivalent under the following alternatives.

a.This year Casey made ataxable giftof $1 million to Stephanie. Casey is not married, and the 2010 gift was the only other taxable gift he has ever made.

b.This year Casey made ataxable giftof $15 million to Stephanie. Casey is not married, and the 2010 gift was the only other taxable gift he has ever made.

c.This year Casey made agiftworth $15 million to Stephanie. Casey is married to Helen in a common-law state, and the 2010 gift was the only other taxable gift he or Helen has ever made. Casey and Helen elect to gift split.