At her death in 2015, Sarah had a taxable estate that was worth $7,430,000. Pl compute the estate tax that is due at Sarah's death bearing in mind , [ At her death in 2015, Sarah was single (widowed). Sarah's husband had died in 2011 with a taxable estate of $2,250,000. Although Husband's taxable estate was less than his applicable exclusion amount (AEA) in 2011, an estate tax was filed for the sole purpose of electing portability with respect to his unused AEA. Sarah had made no taxable gifts during her lifetime.