pt 13 of 18 (0 complete) w This Test: 18 pts possib Pam dies on December 31, 2019. Her taxable estate was $ 120,000,000 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 $20,000,000 Her gift tax was $ 7,945,800 less her unified credit of $2,045,800 She paid gift tax of $5,900,000 What amount of estate tax must Pam's estate pay? A. $43,494,200 OB. $51,440,000 OC. $47,585,000 OD. $45,540,000