$!$ EXHIBIT $25-1$ Unified Transfer Tax Rates$*$

$\backslash$table$[[$Tax Base Equal to or Over,Not Over,Tentative Tax,Plus,of Amount Over$],[0,$$$10,000,$$$0,18\%,$$$],[10,000,20,000,1,800,20,10,000],[20,000,40,000,3,800,22,20,000],[40,000,60,000,8,200,24,40,000],[60,000,80,000,13,000,26,60,000],[80,000,100,000,18,200,28,80,000],[100,000,150,000,23,800,30,100,000],[150,000,250,000,38,800,32,150,000],[250,000,500,000,70,800,34,250,000],[500,000,750,000,155,800,37,500,000],[750,000,1,000,000,248,300,39,750,000],[1,000,000,,345,800,40,1,000,000]]$ EXHIBIT $25-2$ The Exemption Equivalent $/$ Applicable Exclusion Amount

$\backslash$table$[[$Year of Transfer,Gift Tax,Estate Tax$],[1986,$$$500,000,$$$500,000],[1987-1997,600,000,600,000],[1998,625,000,625,000],[1999,650,000,650,000],[2000-2001,675,000,675,000],[2002-2003,1,000,000,1,000,000],[2004-2005,1,000,000,1,500,000],[2006-2008,1,000,000,2,000,000],[2009-2010*,1,000,000,3,500,000],[2011,5,000,000,5,000,000],[2012,5,120,000,5,120,000],[2013,5,250,000,5,250,000],[2014,5,340,000,5,340,000],[2015,5,430,000,5,430,000],[2016,5,450,000,5,450,000],[2017,5,490,000,5,490,000],[2018,11,180,000,11,180,000],[2019,11,400,000,11,400,000],[2020,11,580,000,11,580,000],[2021,11,700,000,11,700,000],[2022,12,060,000,12,060,000],[2023,12,920,000,12,920,000]]$

$*$The estate tax was optional for decedents dying in $2010.$ In lieu of the estate tax, executors could opt to have

Required Information

$[$The following information applles to the questlons displayed below.$]$

Tom Hruise was an entertainment executive who had a fatal accident on a film set. Tom's will directed his executor to distribute his

cash and stock to his spouse, Kaffie, and the real estate to a church, The First Church of Methodology. The remalnder of Tom's

assets were to be placed in trust for three children. Tom's estate consisted of the following:

Assets:

a$.$ Tom made a taxable gift of $$8$ million in $2011.$ Compute the estate tax for Tom's estate. $($Refer to Exhibit $25-1$ and Exhibit $25-2.)$

Note: Enter your answers in dollars, not millions of dollars.