help with both please!!

11. Rachel died eight months ago and her executor is finalizing her estate tax return. The executor has determined that Rachel's adjusted gross estate is $15,830,000 and that her estate is entitled to a charitable deduction in the amount of $300,000. Calculate the estate tax liability for Rachel's estate. a. $336,800. b. $1,540,000. c. $1,660,000. d. $1,740,000. 12. Mario's executor determined that the estate tax liability for Mario's estate is $600,000. However, Mario's executor forgot to file the estate tax return and filed and paid 65 days late. Calculate the penalties that Mario's estate will now have to pay. a. $81,000. b. $90,000 c. $99,000 d. $690,000