Calculating federal transfer tax on estate. Ronald Knight died in 2018, leaving an estate of $26 million. Ronald's wife, Aurora, died in 2015. In 2013, Ronald gave his son Jamie, property that resulted in a taxable gift of $3 million and upon which Ronald paid $885,000 in transfer taxes. Ronald had made no other taxable gifts during his life. His will provided a charitable bequest of $1 million to his church. Determine the federal transfer tax on Ronald's estate