Required information [The following information applies to the questions displayed below] Banele had a taxable estate of $177 million when they died this year. Calculate the amount of estate tax due (if any) under the following alternatives. (Refer to Exhibit 25-1 and Exhibit 25-2) Note: Enter your enswers in dollars and not in millions of dollars. b. Banele's pnor taxable gifts consist of a taxable gift of $15 mullion in 2005 . EXHIBIT 25-1 Unified Transfer Tax Rates* -The applicable credit and cxemption are zero for estates that opted out of the estate tox in 2010. EXHIBIT 25-2 The Exemption Equivalent / Applicable Exclusion Amount "The estate tax was optional for decedents dying in 2010. In lieu of the estate tax, executors could op of the estate tax in 2010