Roland had a taxable estate of $15.7 million when he died this year.

Calculate the amount of estate tax due (if any) under the following alternatives. (Refer toExhibit 25-1andExhibit 25-2.)(Enter your answers in dollars and not in millions of dollars.)

a.Roland's prior taxable gifts consist of a taxable gift of $1 million in 2005.

Estate tax due ?

b.Roland's prior taxable gifts consist of a taxable gift of $1.5 million in 2005.

Estate tax due ?

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

Estate tax due ?

EXHIBIT 25-1 Unified Transfer Tax Rates* Tax Base Equal to or Over Not Over Tentative Tax Plus of Amount Over $ 0 $10,000 $ 0 18% $ 0 10,000 20,000 1,800 20 10,000 20,000 40,000 3,800 22 20,000 40,000 60,000 8,200 24 40,000 60,000 80,000 13,000 26 60,000 80,000 100,000 18,200 28 80,000 100,000 150,000 23,800 30 100,000 150,000 250,000 38,800 32 150,000 250,000 500,000 70,800 34 250,000 500,000 750,000 155,800 37 500,000 750,000 1,000,000 248,300 39 750,000 1,000,000 345,800 40 1,000,000 *The applicable credit and exemption is zero for estates that opted out of the estate tax in 2010.