Mrs. Turner died this year at age 83. On the date of death, the FMV of Mrs. Turners property was $46.3 million, and she owed $2.491 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 $2.5 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 2021.

if Mrs. Turner made $4.8 million taxable gifts during her lifetime but paid no gift tax because of her lifetime transfer tax exclusion.

Assume the facts above ^^^. Compute the estate tax payable by Mrs. Turners executor assuming that Jeffrey predeceased his wife and had an unused $1.91 million lifetime transfer tax exclusion. In this case, Marcus inherited the residual of Mrs. Turners estate net of charitable bequests.