4. S1 died on April 12, 2012, survived by 70-year-old S2. The $7520 rate was 6%. They had an Asuper B estate plan. At S1's death their holdings had the following net value: 2 S1's separate $10,800,000 Community property $4,500,000 S2's separate Total value $0 $15,300,000 a. Determine as of S1's death: (i) S1's estate; (ii) the value of Trusts A and B; (iii) the QTIP fraction necessary to bring S1's estate to $8,000,000; and (iv) the estate tax. b. S2 died on July 6, 2015, and the trusts have the following values: Trust A $3,500,000 Trust B $15,000,000 c. Given the above values for the two trusts: (i) show how one arrives at $9,304,597 as S2's taxable estate; and (ii) the estate tax without the PTC. d. Determine credit limit one. e. Determine: (i) S2's reduced taxable estate; and (ii) credit limit two. f. Determine: (i) the PTC after adjusting for time; and (ii) the estate tax.