似乎是在 Part 2 line 7 減去十二米, see instruction below
https://www.irs.gov/instructions/i709#en_US_2022_publink16784xd0e5332?
If you are a citizen or resident of the United States.... enter $4,769,800 on line 7.
這個$4,769,800是$12,060,000應免得稅(有稅率台階不是簡單得40%, 但是很近似)。