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In $2010$ Casey made a taxable gift of $$7\mathrm{.}2$ million to both Stephanie and Linda $($a total of $$14\mathrm{.}4$ million in taxable gifts$).$

Caiculate the amount of gift tax due this year and Casey's unused applicable credit under the following alternatives. $($Refer to Exhibit $25-1$ and Exhibit $25-2.)$

Note: Enter your answers in dollars, not millions of dollars. Leave no answer biank. Enter zero if applicable.

c$.$ This year Casey made a gift worth $$17,2$ million to Stephanie. Casey married Helen last year, and they live in a common$-$law state. The $2010$ gift was the only other taxable gift Casey or Helen has ever made. Casey and Helen elect to gift split this year,

$\backslash$table$[[$Casey$\text{'}$s gith tax due$],[$Casey$\text{'}$s unused applicable credit$],[$Heien$\text{'}$s gitt tax due$],[$Helen$\text{'}$s unused applicable credit$]]$