15-30. Computing Gross Estate. Upon Gs death, the following assets were valued: Fair Market Value Probate Estate.......................................................................................................$10,350,000

Life insurance proceeds on Gs life payable to the estate........................................................................................................38,000

Annuity payable to Gs widow out of Gs employers pension plan............................................................................................................20,000

Corpus of revocable trust created by G for the benefit of his children 10 years prior to death. Upon Gs death, the trust becomes irrevocable1,000,000

What is the value of Gs gross estate?