Jennifer Bloom died in 2013, leaving the following assets: $4,900,000 of land to her daughter Alice, $800,000 stock to her son Brandon, $300,000 cash to the American Lung Association, and a personal residence and its contents worth $800,000 to her husband Allen. Jennifer also had transferred a $1,000,000 life insurance policy to her daughter Alice seven years ago, but Jennifer reserved the right to change the beneficiary on the policy. Jennifer's only lifetime gifts were in 2011, totaling $1,200,000 on which $82,000 of gift taxes were paid (after reduction for the unified credit). Determine the final estate tax liability (if any) owed by Jennifer's estate. Answer question in the form of preparing the first page of the appropriate tax return.