I am looking for the answer to question 15. Please show all work/explanations.

14. In 2020, Shanice makes taxable gifts totaling $5 million. Her only other taxable gifts amount to $1 million, all of which were made in 2018. What is Shanice's 2020 gift tax liability before the unified credit? A) $2,220,800 B) $1,875,000 C) $1,840,800 D) $1,600,000 15. For 2020, the unified credit is equivalent to a statutory exemption of A) $1,000,000. B) $1,500,000 C) $780,800. D) $11,580,000