Jack is single and made his first taxable gift of $1,000,000 in 2008. Jack made additional gifts in 2009, at which time he gave $1,780,000 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 he die this year. Jack estimates his taxable estate (after deductions) will be worth $20.55 million at his death.