Chuck, who was single, died in and has a gross estate valued at $8700000. Six months after his death, the gross assets are valued at $ 9200000. The estate incurs funeral and administration expenses of $ 110000 . Chuck had debts amounting to $ 170000 and bequeathed all of his estate to his children. During his life, made no taxable gifts. What is the amount of estate tax owed if the tentative estate tax (before credits) is $ 3313800 ?