Rachel died on 01/05/2020 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.

A. $0

B. $1,168,000

C. $3,745,800

D. $5,800,000