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 $264.9 million and leaves it all to Harold. He dies several years later, leaving the entire $264.9 million to their three children. (Refer to Exhibit 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 millions of dollars.) Estate tax due