Maria Martinez died in 2019, survived by her spouse, Sergio, and tw( adult children. Her gross estate, all of which passed under her will, was valued at $17.: 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. Shi made taxable gifts of 520,000 in 1975 and $500,000 in 1999. The gifted assets increase( in value to $120,000 and $715,000, respectively, by her date of death. Calculate her tax able estate, her adjusted taxable gifts, and her estate tax base,