Morgan, a widow, recently passed away. The value of her assets at the time of death was $19,000. The cost of her funeral was $13,000, while estate administrative costs totaled $42,000. As stipulated in her will, she left $980,000 to charities. Based on this information answer the following questions:

a. Determine the value of 's gross estate.

b. Calculate the value of her taxable estate.

c. Assuming she died in 2021 , how much of her estate would be subject to taxation?

d. Calculate the estate tax liability.