Harold and Maude are married and live in a common-law state. Neither has made any taxable gifts and Maude owns (holds title to) all their property. She dies with a taxable estate of $32.5 million and leaves it all to Harold. He dies several years later, leaving the entire $32.5 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 EXHIBIT 25-1 Unified Transfer Tax Rates* Not Over Tentative Tax Plus of Amount Over Tax Base Equal to or Over $ 0 $ 0 18% 1,800 20 $10,000 20,000 40,000 60,000 80,000 $ 0 10,000 20,000 3,800 10,000 20,000 40,000 60,000 80,000 22 8,200 24 40,000 26 60,000 13,000 18,200 100,000 28 30 100,000 150,000 3,800 38,800 80,000 100,000 150,000 32 250,000 150,000 250,000 500,000 750,000 1,000,000 34 250,000 37 500,000 500,000 750,000 70,800 155,800 248,300 345,800 39 750,000 1,000,000 40 1,000,000 *The applicable credit and exemption are zero for estates that opted out of the estate tax in 2010. EXHIBIT 25-2 The Exemption Equivalent Year of Transfer Gift Tax Estate Tax 1986 $500,000 $500,000 19871997 1998 1999 600,000 625,000 650,000 675,000 1,000,000 20002001 2002-2003 2004-2005 20062008 2009-2010* 2011 600,000 625,000 650,000 675,000 1,000,000 1,500,000 2,000,000 3,500,000 5,000,000 5,120,000 5,250,000 5,340,000 5,430,000 5,450,000 5,490,000 11,180,000 11,400,000 11,580,000 2012 2013 1,000,000 1,000,000 1,000,000 5,000,000 5,120,000 5,250,000 5,340,000 5,430,000 5,450,000 5,490,000 11,180,000 11,400,000 11,580,000 2014 2015 2016 2017 2018 2019 2020 *The applicable credit and exemption are zero for taxpayers who opt out of the estate tax in 2010