1. Sujanya, died on 31st March, 2022 leaving an estate valued at 21 million to her children which included his main residence valued at 900,000. The main residence was left to his direct descendants and did not make any chargeable transfers of value in his lifetime. In addition, Sujanya had received all of her husband's estate on his earlier death and had not made full use of her normal nil rate band on her earlier death. Compute the IHT liability arising as a result of Sujanya's death