Perry Mason was a noted defense attorney well known for representing clients in some high profile murder cases. He was intensely disliked by the city's police commissioner, Arthur Tragg, a former police lieutenant who personally arrested Mason's clients in years past. .. only to be repeatedly proven wrong and personally shown up by Mason when he dramatically exposed the real murderers in court. Mason's other major antagonist was Hamilton Burger, the former district attorney who personally prosecuted most of Mason's clients, only to lose every time. After a successful 50-year legal career, which included his appointment to a judgeship, Mason, then 76 years of age, met his death. Ironically, the circumstances of Mason's death were just as lurid as many of the murder cases he himself investigated. The police found Mason's lifeless body in the den of his Malibu home. Mason's body was hog-tied, in a manner suggesting sado-masochistic sexual activity. Although Mason had been married to his loyal secretary, Della Street, for the past nineteen years, Mason regularly had extramarital affairs with Stephanie Drumm, his former paralegal, Francesca Corleone, one of his law students and currently practicing attorney, Gertie Roberts, his office receptionist, and Lucretia Tragg, Commissioner Tragg's niece. Hamilton Burger personally came out of retirement to represent Della Street, who was charged with her husband's murder. In an ironic twist, Hamilton Burger's intense cross-examination of Lucretia Tragg revealed that she was the murderer ... to the continued embarrassment of Police Commissioner Tragg. Lucretia was insanely bitter that Mason married Della, after repeatedly stringing her along and promising that he would marry Lucretia. On the night of the murder, Lucretia was at Perry's home for a date while Della was visiting her sister. During the visit, Lucretia laced Perry's brandy with rat poison. While Perry was in his usual preferred position of being tied up and dominated, he died. Some of Perry and Della's oldest and closest friends attended the trial to support Della: retired detective Paul Drake, and retired police officers Andy Anderson and Steve Drumm. Even Commissioner Tragg was in attendance, and had to endure the irony of seeing his niece convicted by his friend and colleague, Hamilton Burger. After the lurid events of the murder trial, Perry's will was properly validated by the probate court. Perry had total assets amounting to $26,058,552. His will provided the following bequests: 1) His vacation home in the Hamptons, worth $4,472,371, to a local church in the area, to be used as a summer camp. 2) $1,772,000 to Stephanie Drumm J) His Central Park West condominium worth $5,745,000 tu Della, his widow. He had purchased the condominium 5 years before he married Della, and he subsequently added Della to the deed of title. 4) An additional $3,855,130 in cash to Della. 5) $1,637,964 to Duke University School of Law, his alma mater. 6) $771,000 to Queens College, another alma mater. 7) $775,000 to the Salvation Army. - 8) $280,473 to the ASPCA. OTHER RELEVANT FACTS 1) In the three years prior to his death, Perry had given gifts amounting to $6,340,982, to various recipients. 2) He owned some commercial real estate with his best friend, Paul Drake. Perry contributed 55% of the purchase price when they acquired the building in 1998; the building has a current value of $9,462,413. 3) The executor of Perry's estate, Joe Kelly, charged a commission of $3,427,980. The probate court considered this amount reasonable. 4) Various unpaid creditor claims against Perry's estate amounted to $3,826,041. ~) Perry's funer-al and burial expenses am01:mteEl-t0-$145,-2eG:- ---- ---- 6) Perry's lifetime taxable gifts after 1976 amounted to $8,026,024, on which he had paid gift taxes amounting to $2,365,220. 7) Perry's executor had paid death taxes to the State of California amounting to $1,762,775. 8) Perry previously claimed unified credits amounting to $2,771,491. Required: Calculate Perry's estate tax liability.

can any estate and gift taxation expert help me with the full detailed solution for this problem please? please provide the full detailed solution if you interested to help.