Harold and Maude are marned and lIive In a common-law state. Nether have made any taxable gits and Maude owns (holds tle to) all thelr property. She dies with a taxable estate of $25 million and leaves It all to Harold. He dles several years later, leaving the entire $25 million to their three children. (Refer to Exhibtt 25-1 and Exhibit 25-2) Calculate how much estate tax is due from Harold's estate. (Enter your answer in dollars and not In milions of dollars.) Answer is complete but not entirely correct. Estate tax due $ 1,640.000 EXHIBIT 25-1 Unified Transfer Tax Rates Tax Base Equal to or Over Not Over Tentative Tax Plus of Amount Over 0 10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 18% 20 10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 $ 10,000 20,000 40,000 60,000 80,000 100,000 50,000 250,000 500,000 750,000 1,000,000 0 1,800 3,800 8,200 13,000 18,200 23,800 38,800 70,800 155,800 248,300 345,800 24 26 28 30 32 34 37 39 40 The applicable credit and exemption is zero for estates that opted out of the estate tax in 2010 Year of Transfer Gift Tax Estate Tax 1986 500.000 S 500,000 1987-1997 1998 1999 2000-2001 2002-2003 2004-2005 2006-2008 600,000 600,000 625,000 625,000 675,000 1,000,000 1,000.000 1,000.000 1,000,000 5.000.000 650.000650.000 675.000 1,000.000 1.500.000 2.000,000 3.500,000 5.000.000 2009-2010 2011 5.120.000 5,120, 2012 5.250,000 5.340.000 5.430.000 5.450,000 5.190.000 5,250,000 2014 5.340.000 5.430.000 5,450.000 .190.000 11.130.000 2016 0