Please help me figure out how to solve this FORM 709. I tried everything and I am not sure where I am going wrong. Please explain answer to help me understand thank you.

The Polks have heard that some in Congress have proposed lowering the Federal gift tax exclusion to $3,000,000. Although this change likely will not occur, the Polks believe that they should take advantage of the more generous exclusion amount available under existing law. Thus, the Polks make gifts during the current year, as summarized below. Required: Prepare 2021 gift tax returns (Form 709) for both of the Polks to compute the total taxable gifts (line 3 ) for James and Ella. An election to split gifts is made. The Polks made no taxable gifts in prior years. Relevant Social Security numbers are 123456789 (James) and 123-45-6788 (Ella); stop with line 3 of page 1, but complete pages 2 and 3 of the return. - Enter all amounts as positive numbers. - If required, round amounts to the nearest dollar. - Make realistic assumptions about any missing data. Gifts made by spouse-complete only if you are splitting gifts with your spouse and he/she also made gifts. Form 709 for Ella Gifts made by spouse-complete only if you are splitting gifts with your spouse and he/she also made gifts. Part 2-Direct Skins. Gifts that are direct skins and are subiect to hoth qift tax and anneration-skingina transfer tax. You must list the difte in The Polks have heard that some in Congress have proposed lowering the Federal gift tax exclusion to $3,000,000. Although this change likely will not occur, the Polks believe that they should take advantage of the more generous exclusion amount available under existing law. Thus, the Polks make gifts during the current year, as summarized below. Required: Prepare 2021 gift tax returns (Form 709) for both of the Polks to compute the total taxable gifts (line 3 ) for James and Ella. An election to split gifts is made. The Polks made no taxable gifts in prior years. Relevant Social Security numbers are 123456789 (James) and 123-45-6788 (Ella); stop with line 3 of page 1, but complete pages 2 and 3 of the return. - Enter all amounts as positive numbers. - If required, round amounts to the nearest dollar. - Make realistic assumptions about any missing data. Gifts made by spouse-complete only if you are splitting gifts with your spouse and he/she also made gifts. Form 709 for Ella Gifts made by spouse-complete only if you are splitting gifts with your spouse and he/she also made gifts. Part 2-Direct Skins. Gifts that are direct skins and are subiect to hoth qift tax and anneration-skingina transfer tax. You must list the difte in