In the U.S. transfer tax regime, the relevant tax table is, and thus the tax rates are, the same for both estate and gift tax and the same table and thus rates apply to U.S. citizens and RADS (as to worldwide assets) and to NRADS having U.S. situs property. Assume that in 2024, T, a U.S. citizen dies owning assets worth $13,610,000. After taking into account the applicable credit amount, how much U.S. estate tax will T's U.S. estate owe? Answer choices: A. $0.00 B. $5,389,800.00 C. $5,444,000.00