A taxpayer, 53 years old, and married in community of property, passed away during the current year of assessment. The net value of the estate of the taxpayer is R 554 581 (after the deduction of amounts bequeathed to the surviving spouse). The balance of the estate was transfered to the taxpayer's children. The surviving spouse passed away a few months after the taxpayer. The net value of the spouse's estate was R3 412 417. Calculate the dutiable amount of the surviving spouse's estate (when they died) for estate duty purposes