Gabriel had a taxable estate of $8.4 million when he died in 2016. 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.

EXHIBIT 25-1 Unified Transfer Tax Rates* Tax Base equal to or over Not over Tentative tax plus of amount over 01 18% 0 10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 0 1,800 20 3,800 22 8,200 24 13,00026 18,20028 23,800 30 38,800 32 70,800 34 155,80037 248,300 39 345,800 40 10,000 10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 500,000 500,000 750,000 750,000 1,000,000 750,000 1,000,000 1,000,000