help please

Jack is single and he made his first taxable gift of $1,000,000 in 2008. Jack made additional gifts in 2009, at which time he gave $1,750,000 to each of his three children and an additional $1,000,000 to State University (a charity). The annual exclusion in 2009 was $13,000. Recently Jack has been in poor health and would like you to estimate his estate tax should be die this year. Jack estimates his taxable estate (after deductions) will be worth $10.4 million at his death. (Refer to Exhibit 14-1 and Exhibit 14-2.) (Enter your answer in dollars and not in millions of dollars.) Estate tax Home Unified Transfer Tax Rates EXHIBIT 25-1 Tax Base Equal to or Over Not Over Plus of Amount Over $ 18% 20 22 24 0 10.000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 Tentative Tax $ 0 1,800 3,800 8,200 13,000 18,200 23,800 38,800 70,800 155,800 248,300 345,800 10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1.000.000 "The applicable credit and exemption is zero for ostates that opted out of the estate tax in 2010. EXHIBIT 25-2 The Exemption Equivalent Year of Transfer Gift Tax Estate Tax 1956 s 500.000 $ 500.000 1987-1997 600.000 600.000 1995 625.000 625.000 1999 650,000 650.000 2000-2001 675.000 675.000 2002-2003 1.000.000 1.000.000 2004-2005 1,000,000 1.500.000 2006-2008 1.000.000 2,000,000 2009-2010 1.000.000 3.500.000 2011 5,000,000 5.000.000 2012 5.120,000 5,120,000 2013 5.250.000 5.250,000 2014 5.340,000 5.340.000 2015 5,430,000 5,430,000 2016 5,450,000 5,450,000 2017 5.490.000 5.490,000 2013 11.150.000 11.180,000 "The applicable candit and composis tapen she opt out of the for 2010