Linda dies in 2021 from blue squirrel fever she contracted while at a petting zoo. Based on the following information, what is the tentative federal estate tax on her estate? Tentative tax base Transfer to children's trust Transfer to surviving spouse Adjusted taxable gifts $8,000,000 $2,000,000 $2,000,000 $1,000,000 Unified Transfer Tax Table The tentative tax is If tentative tax base: Is more But does not than exceed $1,000,000 No limit $345,800 plus 40% of the excess over $1,000,000 $2,745,800 $2,345,800 $3,145,800 annaa If tentative tax base: Is more But does not than exceed $1,000,000 No limit S O $2,745,800 $2,345,800 $3,145,800 O$1,945,800 Zero