7. At his death in 2019, Elmer owned the following property: $ Description Real estate Cash, stock, and bonds Personal property Value 6,500,000 10,200,000 300,000 The real estate is subject to a $2,200,000 mortgage and Elmer made taxable gifts in 2011 totaling $3 million at which time he offset the gift tax with an applicable credit (exemption equivalent of $3 million). Elmer has never been married. What is the amount of his estate tax due? Show work. pts