Where did tou get 0.14204 from?

Jack and Liz live in a community property state and their vacation home is community property. This year they transferred the vacation home to an irrevocable trust that provides their son, Tom, a life estate in the home and the remainder to their daughter, Laura. Under the terms of the trust, Tom has the right to use the vacation home for the duration of his life, and Laura will automatically own the property after Tom's death. At the time of the gift the home was valued at $500,000, Tom was 35 years old, and the 7520 rate was 5.4 percent. What is the amount, if any, of the taxable gifts? Would your answer be different if the home were not community property and Jack and Liz elected to gift-split