W, a Single Taxpayer, Made Her First Taxable Gift (After

W, a single taxpayer, made her first taxable gift (after application of the annual exclusion) of $100,000 in 1989.In the current year, she made her second taxable gift of $6,000,000.What is the gift tax payable by W in the current year?

A) $0
B) $343,000
C) $319,200
D) $2,090,000