In 2018, Letty Makes Taxable Gifts Totaling $4 Million

In 2018, Letty makes taxable gifts totaling $4 million. Her only other taxable gifts amount to $1 million, all of which were made in 2012. What is Letty's 2018 gift tax liability before the unified credit?

A) $2,220,800
B) $1,875,000
C) $1,840,800
D) $1,600,000