Scott Keener is getting old and is thinking about his estate. His children are his beneficiaries. Therefore he:

A. Makes gifts of $500,000 to each of his 4 children in 2014. Therefore, the total of the gifts is $2,000,000.

B. Makes gifts of $1,000,000 to each of his 4 children in 2015. Therefore, the total of the gifts is $4,000,000.

C. Makes gifts of $1,500,000 to each of his 4 children in 2016. Therefore, the total of the gifts is $6,000,000.

D. Makes gifts of $2,000,000 to each of his 4 children in 2017. Therefore, the total of the gifts is $8,000,000. E. Dies in 2018 leaving an estate of $20,000,000.

REQUIRED: A. Prepare the gift tax returns for 2014, 2015, 2016 and 2017 and the estate tax return for 2018.