Harold and Maude are married and live in a common law state. Neither have made any taxable gifts and Maude owns (holds title to) all their property. She dies with a taxable estate of $244.7 million and leaves it all to Harold. He dies several years later, leaving the entire $244.7 million to their three children. (Refer to Exhibit 25-1 and Exhibit 25-2.)

Calculate how much estate tax is due from Harolds estate. (Enter your answer in dollars and not in millions of dollars.)