Joseph Jernigan died in 2023 with a taxable estate of \($14.1\) million. He was survived by his spouse Josephine and several children. He made taxable gifts of \($100,000\) in 1974 and \($650,000\) in 2000. The property given in 1974 was valued at \($425,000\) when he died, and the property given in 2000 was valued at \($400,000\) when he died. Determine his estate tax base, his estate tax before subtraction of the unified credit, the amount of unified credit available to his estate, the reduction for post-1976 gift taxes, and his estate tax payable. Also, indicate the amount, if any, of his basic exclusion amount that is portable to Josephine.