Following his death in 2022, Scott Jones' gross taxable estate was valued at $68,800,000. He has made a total of $600,000 of gifts that exceeded the annual gift tax exclusion. a. What is the amount of his gross gift-adjusted estate that will be used to determine his potential for Estate tax? b. Will estate taxes be payable? If so, how much of the estate would be subject to the estate (tentative) tax