Problem 14-16 (LO14.4) Joe and Rachael are both retired. Married for 55 years, they have amassed an estate worth $4.4 million. The couple has no trust or other type of tax-sheltered assets. If Joe or Rachael died in 2020, how much federal estate tax would the surviving spouse have to pay, assuming that the estate is taxed at the 40 percent rate?