Roland had a taxable estate of $16.3 million when he died this year.

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

-Estate Tax Due

b. Rolands 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