Gayle's taxable estate is valued at $$25$ million. If Gayle is married and the estate exemption $($$$12\mathrm{.}06$ million$)$ amount is to go into a bypass trust and the remainder into a QTIP trust, how much will Gayle's estate owe in estate taxes?

Group of answer choices

$$10$ million

$$5,176,000$

$$4,824,000$

$$0$