Gail dies leaving an estate with assets of 20,000,000. In addition, Gail had a life insurance policy for 1,000,000 where Gail was both the owner and the beneficiary, hence, these proceeds will also go into the estate. Gail has willed 6,000,000 to child Bob, 6,000,000 to child Sally, 2,000,000 to C University with the remainder of the estate going to child Sean. The estate incurs administrative and burial expenses of 200,000. Gail made taxable gifts of 15,000,000 during her life, exhausting her Unified Credit and consequently paying gift taxes on those gifts of 1,528,000. Gail's spouse predeceased Gail leaving a remaining Unified Credit of 2,000,000, none of which was applied to Gail's gifts noted above. What is Gail's estate tax