Harold and Moude were married and lived in a common-low state. Maude died in 2018 with a toxable estote of $2750 million and left it oll to Horold Moude's executor filed a timely estate tax return claiming the marital deduction for the property left to Harold including a valid portability election. Horold died this yeor. leaving the entire $27.50 million to their three children. (Refer to Exhibit 25 -1 and Exhibit 252) Calculate how much estate tax is due from Harold's estate under the following two altematives. a. Assume that neither Harald nor Maude had made any taxable gitts prior to this year. b. Assume that Harold and Maude eoch made a $1 million toxable gift in 2011 and offset the gift tax at thet time with the applicable credit Faniralrnt A policable Freheizen Amanat Harold and Moude were married and lived in a common-low state. Maude died in 2018 with a toxable estote of $2750 million and left it oll to Horold Moude's executor filed a timely estate tax return claiming the marital deduction for the property left to Harold including a valid portability election. Horold died this yeor. leaving the entire $27.50 million to their three children. (Refer to Exhibit 25 -1 and Exhibit 252) Calculate how much estate tax is due from Harold's estate under the following two altematives. a. Assume that neither Harald nor Maude had made any taxable gitts prior to this year. b. Assume that Harold and Maude eoch made a $1 million toxable gift in 2011 and offset the gift tax at thet time with the applicable credit Faniralrnt A policable Freheizen Amanat