Required information [The following information applies to the questions displayed below.] Banele had a taxable estate of $17.7 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 answers in dollars and not in millions of dollars. b. Banele's prior taxable gifts consist of a toxable gift of $1.5 million in 2005 . EXHIBIT 25-1 Unigied Transfer Tax Rates* The applicable credit and exemption are tero for estates that opted out of the estare tar in 2010. EXHIBIT 25-2 The Exemption Equivaleat/Applicable Exclusion Amount