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 $38 million and leaves it all to Harold. He dies several years later, leaving the entire $38 million to their three children. (Refer to Exhibit 25-1 and Exhibit 25-2.)

Required:

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

Estate tax due _______