Grandmother died in 2021. Her estate included $8,500,000 in real property and $5,500,000 in cash, securities, and other personal property. Grandmother also was the owner of a $2,000,000 life insurance policy on her life. In her will she left gifts to the American Cancer Society, the American Heart Association and the American Lung Association, each in the amount of $1,000,000. Her debts at the time of her death totaled $560,000, The administration costs of her estate totaled $150,000. Assume that Grandmohter had not made any taxable gifts during her lifetime. For estate tax purposes, what was the value of Grandmother's gross estate?

What was the value of Grandmother's adjusted gross estate?

What was the value of Grandmother's taxable estate?

What was the tentative tax for Grandmother's estate?

Assume a unified credit equivalent of $4,625,800 for 2021. What was the amount of Federal Estate Tax payable on Grandmother's estate?