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Gabriel had a taxable estate of $6 million when he died in 2015. Calculate the amount of estate tax due (if any) if Gabriel made

Gabriel had a taxable estate of $6 million when he died in 2015. Calculate the amount of estate tax due (if any) if Gabriel made prior taxable gifts in 2005 totaling $1 million at which time he claimed a unified credit of $1 million and paid no tax. Gabriel was unmarried at his death.

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