Line 7 is $4,625,800 according to the instructions "If you are not eligible to use a DSUE amount from a predeceased spouse, or Restored Exclusion Amount on taxable gifts made to a same-sex spouse, enter $4,625,800 on line 7."
If I enter $4,625,800 on the Form Sch. B Col. C for each gift, then the sum in Sch. B, Line 1, Col C will easily add to 10s of millions. I am not sure if that will work.
Thanks
