This question is from my wills and trusts class.

Sara established an irrevocable trust with $3 million she inherited from her mother. She gave her husband Jack the income from the trust for life, with the remainder going to her daughter Georgina. Sara also gave Jack the power to invade the trust corpus without restriction, a general power of appointment. The income interest gift to Jack is valued at $2 million. How much is the combined taxable gift to both Jack and Georgina? $______________