Banele had a taxable estate of $17.4 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.) 2022 AMOUNT: 12,060,000 Note: Enter your answers in dollars and not in millions of dollars.

b. Banele's prior taxable gifts consist of a taxable gift of $1.5 million in 2005.