In 2014, Andrew gave land worth $855,000 to Dave, Diane, and Richard. The property was deeded to them as joint tenants. Also in 2014, he gave Josh an airplane worth $950,000. In 2015, he gave Dave, Diane, and Richard $1,500,000 each. Calculate the taxable gift, the tentative tax on current gifts, and the amount of gift tax due in total.