On the date of Leah Maxwell's death, sheowned 50 percent of Skipper Boats Inc. Witha fair market value of $3,000,000.She alsoowned 25 percent of Cabana Corporationwith a fair market value of $750,000. Hergross estate, including her stock in thesecompanies, was $10,0o0,00o, funeral andadministrative expenses were $150,000,and estate taxes were $1,700,000.CabanaCorporation redeemed all of its stock fromthe estate for $800,000 when its E&P was$1,000,000.What are the tax consequencesto Leah's estate and Cabana Corporation?