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In $2010$ Casey made a taxable gift of $$5\mathrm{.}2$ million to both Stephanle and Linda $($a total of $$10\mathrm{.}4$ million in taxable gifts$).$ Calculate the amount of gift tax due this year and Casey's unused exemption equivalent under the following alternatives. $($Refer to Exhibit $25-1$ and Exhibit $25-2.)($Enter your answers in dollars, not millions of dollars. Leave no answer blank. Enter zero if applicable.$)$

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

$\backslash$table$[[,,],[$Gift tax due,$$,345,800],[$Unused exemption equivalent,$$,]]$