Jessica dies at the age of 88 . Her husband passed away 5 years earlier. She has a gross estate worth $50,000,000. Her taxable estate is $48,000,000. The federal estate tax exclusion amount is $12,000,000. The estate tax rate is 40%. Compute Jessica's estate taxes due. $20,000,000 $0.00 None. $14,400,000 $19,200,000