Can you explain how to solve this problem? I tried to subtract $11,400,000 from $12,000,000, the amount left is only $600,000. However, when I subtract the debt amount, legal fees, funeral expenses, bequeathed to the church, western college, and art collection it ended up that Mr. JS has a negative amount to pay of $4,184,600. Did I make the right calculation? Thank you for your help in advance!

7. Mr. JS died on June 19 when the total FMV of his property was $12 million and his debts totaled $789,000. His executor paid $13,000 of funeral expenses and $82,600 of accounting and legal fees to settle the estate. Mr. JS bequeathed $500,000 to the first Lutheran Church of Milwaukee and $1 million to Western Wisconsin College. He bequeathed his art collection (FMV $2.4 million) to his wife and the residual of his estate to his three children. Compute Mr. JS's taxable estate. (Subtract $11,400,000 for the lifetime transfer tax exclusion.)