Maria Martinez died in 2022, survived by her spouse, Sergio, and two adult children. Her gross estate, all of which passed under her will, was valued at $17.2 million. She had Sec. 2053 deductions of $100,000. Her will left $200,000 to her church, 20% of her gross estate to her spouse, and the rest to her children in equal shares. She made taxable gifts of $20,000 in 1975 and $500,000 in 1999. The gifted assets increased in value to $120,000 and $715,000, respectively, by her date of death. Calculate her taxable estate, her adjusted taxable gifts, and her estate tax base.