In 2016, Henry and his wife, Wendy, made the gifts shown below. All gifts are of present interests. What is Wendy's gift tax payable for 2016 if the couple elects gift splitting and Wendy's previous taxable gifts (made in 1995) total $1 million?

Wendy's current gifts were

to Janet ......................................$80,000

to Cindy ...................................... 70,000

to Henry ...................................... 50,000

Henry's current gifts were

to Janet ...................................... 30,000