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John Aalto died on April 2, 2011. The amount of his gross estate was $3,000,000, the amount of his estate's allowable deductions was $750,000, and

John Aalto died on April 2, 2011. The amount of his gross estate was $3,000,000, the amount of his estate's allowable deductions was $750,000, and the amount of his adjusted taxable gifts was $300,000. What is the amount of his estate's tentative tax?

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