Sue died on May 3, 2017. On October 1, 2015, Sue gave her son Tom land valued at $7,014,000. Sue applied a unified credit of $2,117,800 against the gift tax due on this transfer. On Sue's date of death the land was valued at $9.4 million. a: With respect to this transaction, what amount was included in Sue's gross estate? b: What is the amount of Sue's adjusted taxable gifts attributable to the 2015 gift?