In March 1976, Sue made a taxable gift of 4200,000. In arriving at the amount of her taxable gift, Sue elected to deduct the $30,000 specific exemption then available. In 2019, Sue makes her next gift; the taxable amount is 413 million. a. What unified credit can Sue claim on her 2019 return? b. What unified credit can Sue claim on her 2019 return if she made the 1976 gift in December instead of March?