Morgan, a widow, recently passed away. The value of her assets at the time of death was $8,600,000. The cost of her funeral was $18,000, while estate administrative costs totaled $52,000. As stipulated in her will, she left $1,000,000 to charities. Based on this information, answer the following questions: 

a. Determine the value of Morgan’s gross estate. 

b. Calculate the value of her taxable estate. 

c. What is her gift-adjusted taxable estate value? 

d. Assuming she died in 2017, how much of her estate would be subject to taxation? 

e. Calculate the estate tax liability.