Harold and Maude are married and live in a common law state. Neither have made any taxable gifts and Maude owns (holds title) all their property. She dies with a taxable estate of $15 million and leaves it all to Harold. He dies several years later, leaving the entire $15 million to their three children. Calculate how much estate tax would have been saved if Maude had used a bypass provision in her will to direct $9 million to her children and the remaining $6 million to Harold. Ignore the time value of money and all credits in this problem except for the unified credit.