Answer all questions below!

Jack, a widower, died this year with a gross estate of $6.6 million. Jack made one taxable gift in his lifetime of $700,000 to his brother last year. The amount of the unified credit used to offset his taxable gift was 229,800. Funeral and administrative expenses cost $140,000. Jacks debts and mortgages totaled $300,000.

1. What was Jacks taxable estate? Show your work.

2. What was Jacks (below) tentative tax base? Show your work.

3. Assuming Jack did not pay gift taxes on any lifetime transfers, how much is Jacks tentative estate tax? Use the Tax Table below. Show your work.

4. After applying the unified credit, how much is Jacks Estate Tax Due? Use the Tax Table above. Show your work.