Pam dies on December 31, 2020. Her taxable estate was $8,000,000. Her only previous gifts were made on January 1, 2013. Your review of Pam's 2013 gift tax return shows that she made taxable gifts of $12,000,000. Her gift tax was $4,745,800 less her unified credit of $2,045,800. She paid gift tax of $2,700,000 What amount of state tax must Pam's estate pay? A $2.713,800 OB. $3,368,000 OC. $668,000 OD. $3,145,800