Using property she inherited, Lei makes a 2022 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 2022 is $12,060,000. If an amount is zero, enter "0". a. If the election to split gifts is not made, the taxable gift is $ and gift tax due on the gift is $ b. 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 $