75 year old Father, filing status single, gifts $40,000 to daughter to help with business acquisition she is purchasing. I've concluded gift tax return is necessary. When I create 709, it shows no tax owed. Under Part 2 Tax Computation:

Line 3 Total taxable gifts = $25,000

Line 4 computed tax = $4,900

Line 7 Applicable credit amount = $4,577,800

Line 12 Applicable credit = $4,900

Line 18 balance due = $0

What am  I doing wrong?