Jennifer Bloom died in 2020, leaving the following assets:

Land Daughter Alice $ 10,900,000

Stock Son Brandon 800,000

Cash American Lung Assn. 300,000

Personal Residence Husband Allen 800,000

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. Determine the final estate tax liability (if any) owed by Jennifers estate.