pursuant to the special rule of Reg. section $2$

$1$ Total gross estate less exclusion $($from Part $5-$Recapitulation, item $13)$

$2$ Tentative total allowable deductions $($from Part $5-$Recapitulation, item $24)$

$3$a Tentative taxable estate $($subtract line $2$ from line $1)$

b State death tax deduction

c Taxable estate $($subtract line $3$b from line $3$a$)$

$4$ Adjusted taxable gifts $($see instructions$)$

$5$ Add lines $3c$ and $4$

$6$ Tentative tax on the amount on line $5$ from Table $A$ in the instructions

$7$ Total gift tax paid or payable $($see instructions$)$

$8$ Gross estate tax $($subtract line $7$ from line $6)$

$9$a Basic exclusion amount

b Deceased spousal unused exclusion $($DSUE$)$ amount from predeceased spouse$($s$),$ if any $($from Section D$,$ Part $6-$Portability of Deceased Spousal Unused Exclusion$)$

c Restored exclusion amount $($see instructions$)$

d Applicable exclusion amount $($add lines $9$a$,9$b$,$ and $9$c$)$

e Applicable credit amount $($tentative tax on the amount in line $9d$ from Table $A$ in the instructions$)$

$10$ Adjustment to applicable credit amount $($May not exceed $$6,000.$ See instructions.$)$

$11$ Allowable applicable credit amount $($subtract line $10$ from line $9$ e$)$

$12$ Subtract line $11$ from line $8($but do not enter less than zero$)$

$13$ Credit for foreign death taxes $($from Schedule P$).($Attach Form$($s$)706$CE$.)$

$14$ Credit for tax on prior transfers $($from Schedule Q$)$

$15$ Total credits $($add lines $13$ and $14)$

$16$ Net estate tax $($subtract line $15$ from line $12)$

$17$ Generation$-$skipping transfer $($GST$)$ taxes payable $($from Schedule R$,$ Part $2,$ line $10)$

$18$ Total transfer taxes $($add lines $16$ and $17)$