please answer in Excel and show work.

Mary made a gift of $25 million to her adult daughter, Jane. Neither Mary nor her husband Mike, have made any prior taxable gifts. Assume a 40% flat gift tax rate, $15,000 annual exclusion, and $11,400,000 exemption equivalent. a. Compute the Federal gift tax liability if the election to split gifts is not made. b. Compute the Federal gift tax liability if the election to split gifts is made