Deboras sister Amy was a majority owner in a closely held business. She had an adjusted basis in her interest of $400,000, and at her death this year, the fair market value reported on her estate tax return was $6,000,000. She did not have much liquidity in her estate and her executor was forced to redeem some of her interest in the business. If Amys executor redeemed 30% of her interest for $2,500,000 to pay the estate taxes and administration fees, how much is subject to capital gain tax?