Harold and Maude were married and Ilved in a common-law state, Maude died in 2018 with o taxable estate of $25 million and len it all to Harold. Maude's executor flled a timely estate tax return ciaiming the marital deduction for the property left to Harold including a valid portability election. Harold died this year, leaving the entire $25 milion to their three children (Refor to 2.) Calculate how much estate tax is due from Harold's estate under the following two alternatives. a. Assume that nelther Harold nor Maude had made any taxable gifts prior to this year. b. Assume that Harold and Maude each made a $1 miltion taxable gift in 2011 and offset the gift thx at that time with the applicable credit