T, who never married nor made any prior inter vivos gifts, made taxable gifts of$6 million in 2013. T dies in the current year, leaving a taxable estate of $5 million. In 2002, G created a trust, the income to be paid to G's child T (our same good old T) for life, remainder to T's child R. (Don't worry about G who is not a part of the problem.) At Ts death in the current year, the remainder interest of the trust corpus, valued at $4 million, was paid over to R. (a) Using the proper rate computation provided by Section 2502 and considering the Section 2505 applicable credit amount, disregarding inflation adjustments to the applicable exclusion amount, what is T's gift tax liability for 2013? (I have seen this question answered on here, but I really need a specific explanation as to how those numbers are being derived for my own understanding).