Last Year in 2017, Mr Carter made $8,000,000 of taxable gifts. In addition to this amount he made $3,000,000 of gifts to charity, $50,000 of educational expenses to University of Penna on behalf of his nephew and $30,000 of medical expenses to Johns Hopkins on behalf of his niece. Lastly he and his wife made 5 annual exclusions of $30,000 a piece to their 5 children. Prior years gifting from 2008 to 2016 totaled $20,000,000 and he has paid $8,000,000 in gift taxes so far Unfortunately, Mr Carter just passed away last month and his total estate was valued at $60,000,000. There were some last expenses of $100,000 to cover taxes, fees and administrative costs and $10,000,000 of this estate amount was distributed to his wife.Thus, with all these gift and estate numbers, calculate his final estate tax.