Carol Crow, a widow and resident of Georgia, died on June 1, 2019. In the decedent's safe deposit box, the executors of the estate found these items:

Securities valued at $30,000 on the date of death. These were registered in her name and her son's name as joint owners.

Reality titles to a residence in Ohio valued at $6,000,000 and to a condominium in California valued at $4,500,000. These were bequeathed to her daughter under the will.

Deed of transfer to a 1955 irrevocable trust of $279,250 to pay the income and principal to her children but reserving to herself power to alter or change the beneficiaries or their proportionate interests, except that she could not name herself or her estate as beneficiary.

A 1978 issued deposit passbook showing $35,000 in a bank savings accounts in the joint names of Carol and her father. The deposit agreement specifically stated that upon the death of either Carol or her father, the survivor was entitled to the full amount of the deposit.

A 2016 deed of gift (12/23/16) transferring $1,063,000 to an irrevocable trust to help her sister have independent income. All of the trust income must be distributed to her sister. Because of the gift tax exclusion an the exemption, only $20,500 gift tax was paid on the gift.

Closely held stock in Peachtree Enterprises worth $150,000 on date of death, but it was only worth $90,000 on September 1, 2019.

The following facts were also noted by the executors:

Carol also left the following additional property to be distributed under her will - IBM stock ($350,000), Classic car ($120,000), Tax-exempt bonds ($200,000)

During the estate administration, the executors incurred a $80,000 casualty loss (includible for estate tax purposes) and $55,000 of administration expenses

The executors paid bequests of $50,000 to Georgia State University for educational purposes and $65,000 to Piedmont Baptist Church.

Under Georgia law, the executors paid $70,000 for the state death tax

Compute the net estate tax payable

Note - you may use $1,050,000 as adjusted taxable gifts for calculation purposes