Mrs$.$ Turner died this year at age $83.$ On the date of death, the FMV of Mrs$.$ Turner$$s property was $$46\mathrm{.}3$ million, and she owed $$2\mathrm{.}491$ million to various creditors. The executor of her estate paid $$17,800$ funeral expenses and $$294,200$ legal and accounting fees to settle the estate. Mrs$.$ Turner bequeathed $$1$ million to the local SPCA and $$2\mathrm{.}5$ million to the March of Dimes $($both of which are qualified charities for federal tax purposes$).$ She bequeathed $$25$ million to her surviving husband, Jeffrey, and the residual of her estate to her brother, Marcus. Assume the taxable year is $2023.$

Required:

Compute Mrs$.$ Turner$$s taxable estate.

Compute the estate tax payable by Mrs$.$ Turner$$s executor if Mrs$.$ Turner made $$4\mathrm{.}8$ million taxable gifts during her lifetime but paid no gift tax because of her lifetime transfer tax exclusion.

Assume the facts in part b$.$ Compute the estate tax payable by Mrs$.$ Turner$$s executor assuming that Jeffrey predeceased his wife and had an unused $$1\mathrm{.}91$ million lifetime transfer tax exclusion. In this case, Marcus inherited the residual of Mrs$.$ Turner$$s estate net of charitable bequests.