Morgan, a widow, recently passed away. The value of her assets at the time of death was $9,896,000. The cost of her funeral was $6,680, while estate administrative costs totaled $37,235. As stipulated in her will, she left $927,726 to charities. Based on this information answer the following questions:

a. Determine the value of Morgan's gross estate.

b. Calculate the value of her taxable estate.

c. What is her gift-adjusted taxable estate value?

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

e. Calculate the estate tax liability.