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 $27.5 million and leaves it all to Harold. He dies several years later, leaving the entire $27.5 million to their three children.(Refer toExhibit 25-1andExhibit 25-2.)

Calculate how much estate tax is due from Harold's estate.