In 2009, Sondra makes taxable gifts aggregating $ 2 million. Her only other taxable gifts amount to $ 700,000, all of which she made in 1997. a. What is Sondra's 2009 gift tax liability? b. What is her 2009 gift tax liability under the assumption that she made the $ 700,000 of taxable gifts in 1974 instead of 1997?