At the time of Nathans death in 2017, he owned property worth $21,800,000. His 6 children are the residuary beneficiaries of his estate. Other information: $1,000,000 Debts of the estate 2,700,000 Bequest to his widow (second marriage) 50,000 Bequest to his church 26,000 Funeral expenses (it was nice!) 3,000 Headstone 34,000 Accounting and legal fees of administration 2,500,000 To your Tax class (shared equally)

(a) Determine the taxable estate.

(B) Calculate the estate tax due