Gordon Hall and Thomas Settles, a same-sex couple, were legally married in Lenox, MA in June 2011. However, they are residents of a state that does not recognize same-sex marriages. In August 2011, Gordon transferred stock valued at $7 million to Thomas. He filed a gift tax return, under extension, in October 2012. Because of the Defense of Marriage Act (DOMA), he could not claim a marital deduction on the gift and consequently paid a large amount of gift tax in October 2012. This was his first taxable gift. For 2011 and 2012, Gordon and Thomas each timely filed a federal income tax return under extension using the status of "single" taxpayer. Each is in the highest marginal income tax bracket because of large taxable income. Gordon contacted your firm after returning from an extended vacation and inquired whether he is entitled to a refund of the gift tax he paid on the 2011 gift and, if so, the approximate amount of the refund. Write a letter to Gordon in which you address his inquiry?