Charles Wilson died in 2019 and left an estate valued at $13,200,000 after the payment of his debts. His will gave $51,000 to the Humane Society, $104,000 to the University of Missouri, $154,000 to the Boy Scouts of America, and the remainder to his sister Mindy. The expenses of settling the estate were $8,000 for the funeral, $5,000 to his brother as executor, and $4,000 to accountants and lawyers. How do I calculate Charless gross estate?