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 $31 million and leaves it all to Harold. He dies several years later, leaving the entire $31 million to their three children. (Refer to Exhibit 25-1 and Exhibit 25-2.) Required: 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