A makes a pecuniary gift of $500,000 to B (A's son) under the terms of his will. A dies on 12/1/12. In 2016, B takes this inheritance to Tahoe and loses it on the green felt tables. B dies on 6/1/19. Calculate the 2013 credit in B's estate, assuming that (i) A's taxable estate was $6,120,000, that A's estate paid $350,000 in federal estate taxes, and no part of the tax was charged against B's gift, and (ii) both B's taxable estate and tentative tax base was $12,000,000; (B never made any taxable gifts during his life).