In 2012,Letty Makes Taxable Gifts Totaling $4 Million

In 2012,Letty makes taxable gifts totaling $4 million.Her only other taxable gifts amount to $1 million,all of which were made in 2009.What is Letty's 2012 gift tax liability before the unified credit?

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