Grandfather died in 2022 survived by his wife, Grandmother. The separate property owned by Grandfather at his death with its FMV was as follows: Personal Residence- $2,750,000. After his death the residence was sold and the proceeds distributed to Grandfather's children; stocks-$3,200,000; an office building held in joint tenancy with Grandmother-FMV of the entire office building at Grandfather's death was $10,000,000; cars-$150,000; bank accounts- $410,000; gun collection- $250,000; artwork- $300,000; and a $2,000,000 life insurance policy that named his grandchildren as beneficiaries. Grandfather also owned a vacation home in community property with Grandmother that had a FMV at his date of death in the amount of $1,200,000. Grandfather had the following debts: $450,000 mortgage on his residence; $600,000 total mortgage on the vacation home; credit cards-$10,000; car loan $40,000. In his will Grandfather made the following gifts to qualified charities: $100,000 to the Salvation Army and $100,000 to the American Cancer Society, and $100,000 to the Universal Life Church of Chico. Grandfather gifted his bank accounts and his share of the vacation home to Grandmother. The cost of administering his estate was $150,000. Grandfather's estate only had the unified credit. (a) What was the value of Grandfather's "gross estate"? b) What was the value of Grandfather' adjusted gross estate? (c) What was the value of Grandfather's "taxable estate" (d) What was Grandfather's tentative estate tax? (e) Assume Grandfather's estate only had the Unified Credit Equivalent as a credit. What was Grandfather's total federal estate tax? What was the value of Grandfather's probate estate? (g) What was the statutory probate fee for the probate estate?