Mrs. Turner died this year at age 83. On the date of death, the FMV of Mrs. Turners property was $6.3 million, and she owed $91,000 to various creditors. The executor of her estate paid $7,800 funeral expenses and $4,200 legal and accounting fees to settle the estate. Mrs. Turner bequeathed $100,000 to the local SPCA and $250,000 to the March of Dimes (both of which are qualified charities for federal tax purposes.) She also bequeathed $1 million to each of her two children and the residual of her estate to her surviving husband Jeffrey. (Enter your answers in dollars and not in millions of dollars.)

a. Compute Mrs. Turners taxable estate.

b. Compute the estate tax payable by Mrs. Turners executor if Mrs. Turner made $4,800,000 taxable gifts during her lifetime but paid no gift tax because of her lifetime transfer tax exclusion.

c. Assume the facts in b. Also assume that Jeffrey predeceased his wife and had an unused $1,910,000 transfer tax exclusion. In this case, Mrs. Turners children inherit her entire estate net of charitable bequests. Compute the estate tax payable by Mrs. Turners executor.