Harold and Maude were married and lived in a common$-$law state. Maude died in $2018$ with a taxable estate of $$25\mathrm{.}10$ million and left it

all to Harold. Maude's executor filed a timely estate tax return claiming the marital deduction for the property left to Harold including a

valid portability election. Harold died this year, leaving the entire $$25\mathrm{.}10$ 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 under the following two alternatives.

a$.$ Assume that neither Harold nor Maude had made any taxable gifts prior to this year.

b$.$ Assume that Harold and Maude each made a $$1$ million taxable gift in $2011$ and offset the gift tax at that time with the applicable

credit.