Roland had a taxable estate of $16.4 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