roblem 19.9 Calculating the Estate Tax [LO19-5] oel and Rachel are both retired. Married for 30 years, theyve amassed an estate worth $13.0 million. The couple has no trusts or ther types of tax-sheltered assets. If Joel or Rachel dies in 2021, how much federal estate tax would the surviving spouse have to pay. ssuming that the estate is taxed at the 40 percent rate? lote: Leave no cells blank - be certain to enter " 0 wherever required