In $2010$ Casey made a taxable gift of $$7\mathrm{.}3$ million to both Stephanie and Linda $($a total of $$14\mathrm{.}6$ million in taxable gifts$).$ Calculate the amount of gift tax due this year and Casey$$s unused exemption equivalent under the following alternatives. $($Refer to Exhibit $25-1$ and Exhibit $25-2.)($Enter your answers in dollars, not millions of dollars. Leave no answer blank. Enter zero if applicable.$)$

a$.$ This year Casey made a taxable gift of $$1$ million to Stephanie. Casey is not married, and the $2010$ gift was the only other taxable gift he has ever made. b$.$ This year Casey made a taxable gift of $$17\mathrm{.}3$ million to Stephanie. Casey is not married, and the $2010$ gift was the only other taxable gift he has ever made.

c$.$ This year Casey made a gift worth $$17\mathrm{.}3$ million to Stephanie. Casey is married to Helen in a common$-$law state, and the $2010$ gift was the only other taxable gift he or Helen has ever made. Casey and Helen elect to gift split.