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[The following information applies to the questions displayed below.] Roland had a taxable estate of $16.6 million when he 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.) (Enter your answers in dollars and not in millions of dollars.)

a. Rolands prior taxable gifts consist of a taxable gift of $1 million in 2005.

b. Rolands prior taxable gifts consist of a taxable gift of $1.5 million in 2005.

c. Roland made a $1 million taxable gift in the year prior to his death.

EXHIBIT 25-1 Unified Transfer Tax Rates* Tax Base Equal to or Over Not Over Tentative Tax Plus of Amount Over $ $ 18% 20 0 10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 $ 0 1,800 3,800 8,200 13,000 18,200 23,800 38,800 70,800 155,800 248,300 345,800 0 10,000 20,000 40,000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 10 *The applicable credit and exemption is zero for estates that opted out of the estate tax in 2010. EADA E LAJO Equivalent Year of Transfer Gift Tax Estate Tax 1986 500,000 S 500,000 1987-1997 600.000 600.000 1995 625.000 625.000 1999 650,000 650,000 2000-2001 675,000 675,000 2002-2003 1,000,000 1.000.000 20042005 1.000.000 1.500.000 2006-2008 1.000.000 2.000.000 2009-2010 1,000,000 3,500,000 2011 5,000,000 5,000,000 2012 5.120.000 5.120.000 2013 5.250.000 5.250.000 2014 5.340,000 5.340,000 2015 5,430,000 5,430,000 2016 5,450,000 5,450,000 2017 5.490.000 5.490.000 2018 11,150,000 11,150,000 The applicable credit and exemption is zero for taxpayers who opt out of the state tax in 2010