32. D died with $20,000,000 of cash assets. D's will created 4 irrevocable trusts, each of which received $5,000,000 from the estate. Trust 1 stated that D' s son would receive all trust income for son' s life and the remainder would be distributed to a qualified charity (The FMV of the income interest was $3,500,000). Trust 2 stated that D' s spouse would receive all trust income for spouse's life and the remainder would be distributed to a qualified charity (the FMV of the income interest was $1,500,000). Trust 3 stated that a qualified charity would receive $100,000 per year for 15 years and the remainder would be distributed to D's son (The FMV of the income/annuity interest was $1,000,000). Trust 4 stated that D's son would receive $100,000 per year for 15 years and the remainder would be distributed to a qualified charity (The FMV of the income/annuity interest was $1,000,000).

What is D's Taxable Estate?