Using property she inherited, Lei makes a $2023$ gift of $$16,200,000$ to her adult daughter, Doris. Neither Lei nor her spouse, Greg, have made any prior taxable gifts.

Assuming that a flat $40\%$ tax rate applies, determine the Federal gift tax liability if $($a$)$ the election to split gifts is not made and $($b$)$ the election to split gifts is made. $($c$)$ What are the tax savings from making the election?

The unified transfer tax exclusion amount for $2023$ is $$12,920,000.$

If an amount is zero, enter $"0".$

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a$.$ If the election to split gifts is not made, the taxable gift is $ $\_\_\_\_\_\_\_\_$ and gift tax due on the gift is $ $\_\_\_\_\_\_\_\_$

If the election to split gifts is made, then the taxable gift from Lei is $$\_\_\_\_\_\_\_\_\_$and from Greg is $$\_\_\_\_\_\_\_\_\_\_.$ Gift tax due from Lei is $$\_\_\_\_\_\_\_\_\_\_\_$ and from Greg is $ $\_\_\_\_\_\_\_\_\_.$

c$.$ The tax savings from making the election is $$\_\_\_\_\_\_\_\_.$