Morgan, a widow, recently passed away. The value of her assets at the time of death was $10,342,000. The cost of her funeral was $15,797, while estate administrative costs totaled $42,596. As stipulated in her will, she left $933,353 to charities. Based on this information answer the following questions:

d. Assuming she died in 2017, how much of her estate would be subject to taxation?

e. Calculate the estate tax liability