Maxie, a widower, died recently, leaving his $3 million gross estate to his brother Morey. Maxie spent the last six months in a hospital, paying $50,000 of the $80,000 hospital bill before he died. Marginal tax rates for the taxpaying entities are as follows: Maxie's final Form 1040, 33%; the Form 1041, 28%; the Form 706, 35%. Determine how much tax Maxie's estate will save if the allowable expense is deducted, alternatively, on: a. Form 1040 and Form 1041