Elfrieda Roth, who died in 2017, made lifetime taxable gifts of $1.5 million. She paid no gift tax out of pocket as a result of these transfers. She was survived by her husband and daughter. Pertinent facts about her estate are: she had a gross estate of $6,477,000 . her funeral expenses were $24,000 her estate administrative expenses were $100,000 . she had outstanding debts of $26,000 she passed $1,195,000 of her property to her husband her estate paid $50,000 in state death taxes Which one of the following amounts most closely approximates the net federal estate tax liability for Elfrieda's estate? $38,700 $220,550 $296,800 $436,800