Banele had a taxable estate of $17.3 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 . b. Banele's prior taxable gifts consist of a taxable gift of $1.5 million in 2005 . Banele had a taxable estate of $17.3 million when they died this year. Calculate the amount of estate tax due (if any) under the following alternatives. (Refer to Ex Note: Enter your answers in dollars and not in millions of dollars. c. Banele made a $1 million taxable gift in the year prior to their death