1.Ghoulardi died in 2019.Her gross estate was worth $20,000,000.$5,000,000 went directly to her husband.$500,000 went to her church.Her funeral and all properly deductible liabilities of the estate totaled $100,000.Her post-1976 cumulative taxable gifts totaled $800,000; the related estate and gift tax deemed paid on cumulative gifts was $50,000.No estate taxes were paid at the state level.

a. Calculate her final estate tax liability.

b. How much income does her husband report in his personal tax return [Form 1040] from the bequest to him?