I need help wth my homework please I will rate answer Must b

I need help wth my homework please. I will rate answer. Must be correct. Thanks in advance!!

This year Nathan transferred $1 million to an irrevocable trust established for the benefit of his nephew. The trustee is directed to accumulate income for the next 5 years before distributing the trust corpus to Nathan\'s nephew. In past years Nathan has made taxable gifts of $6 million and uses a unified credit on an exemption equivalent of $5 million. What amount of gist tax, if any, must Nathan remit?

Solution

Nothing will be the amount of tax as exemption limit is 11.18 million(in 2018) which is still not exhausted.