Banele had a taxable estate of $$16\mathrm{.}6$ million when they died this year.

Calculate the amount of estate tax due $($if any$)$ under the following alternatives. $($Refer to Exhibit $25-1$ and Exhibit $25-2.)$

Note: Enter your answers in dollars and not in millions of dollars.

a$.$ Banele's prior taxable gifts consist of a taxable gift of $$1$ million in $2005.$