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 to Exhibit 25-1 and Exhibit 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* Not Over Tentative Tax Plus of Amount Over Tax Base Equal to or Over $ 0 $10,000 S 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 26 60,000 40,000 60,000 80,000 100,000 80,000 100,000 150,000 13,000 18,200 23,800 28 80,000 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. EXHIBIT 25-2 The Exemption Equivalent Year of Transfer Gift Tax Estate Tax 1986 $500,000 $500,000 1987-1997 600,000 600,000 1998 625,000 650,000 675,000 625,000 650,000 1999 2000-2001 675,000 2002-2003 1,000,000 1,000,000 2004-2005 1,000,000 1,500,000 2006-2008 2,000,000 1,000,000 1,000,000 2009-2010* 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 5,430,000 2015 5,430,000 2016 5,450,000 5,490,000 2017 5,450,000 5,490,000 11,180,000 2018 11,180,000 2019 11,400,000 11,400,000 *The applicable credit and exemption is zero for taxpayers who opt out of the estate tax in 2010