Rachel died on 01/05/2018 and her executor is finalizing her estate tax return. She was unmarried at the time of death. The executor has determined that Rachel's adjusted gross estate is $16,000,000 and that her estate is entitled to a charitable deduction in the amount of $1,500,000. Rachel did not make any adjusted taxable gifts during her lifetime. Calculate the net estate tax liability for Rachel's estate.

$0

$1,328,000

$1,928,000

$6,400,000