(4) In addition, Dr. A.________ gives a tax-free gift to Ms. D.________ in the amount of three million five hundred thousand (3,500,000.00) U.S. dollars, on the same day for the next ten (10) years, starting January 15, 2016. The wire transfers must state the funds are a gift. If this gift should be subject to any gift tax, now or at any point in the future, Dr. A.________ shall pay the applicable gift tax in its entirety. If Dr. A.________ dies prior to January 15, 2025, the remaining tax-free gift with any and all estate taxes, or gift taxes, as well as any other applicable taxes, shall