QUESTION $9($CHAPTER $29)$

In $2023,$ Zach made a gift of $$162,000$ to Kyle. Zach has not used any of his $$12,920,000$ exclusion. How much gift tax credit will Zach have left after making this gift?

$\backslash$table$[[$Unified Transfer Tax Rates $($beginning in $2013)],[$If the Amount of the Gift is:$,$The Tax is:$],[$Not over $$10,000,18\%$ of such amount$],[$Over $$10,000,$ but not over $$20,000,$$$1,800$ plus $20\%$ of the excess of such amount over $$10,000],[$Over $$20,000,$ but not over $$40,000,$$$3,800$ plus $22\%$ of the excess of such amount over $$20,000],[$Over $$40,000,$ but not over $$60,000,$$$8,200$ plus $24\%$ of the excess of such amount over $$40,000],[$Over $$60,000,$ but not over $$80,000,$$$13,000$ plus $26\%$ of the excess of such amount over $$60,000],[$Over $$80,000,$ but not over $$100,000,$$$18,200$ plus $28\%$ of the excess of such amount over $$80,000],[$Over $$100,000,$ but not over $$150,000,$$$23,800$ plus $30\%$ of the excess of such amount over $$100,000],[$Over $$150,000,$ but not over $$250,000,$$$38,800$ plus $32\%$ of the excess of such amount over $$150,000],[$Over $$250,000,$ but not over $$500,000,$$$70,800$ plus $34\%$ of the excess of such amount over $$250,000],[$Over $$500,000,$ but not over $$750,000,$$$155,800$ plus $37\%$ of the excess of such amount over $$500,000],[$Over $$750,000,$ but not over $$1,000,000,$$$248,300$ plus $39\%$ of the excess of such amount over $$750,000],[$Over $$1,000,000,$$$345,800$ plus $40\%$ of the excess of such amount over $$1,000,000]]$