Roland had a taxable estate of $5.5 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.)

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

b. Rolands prior taxable gifts consist of a taxable gift of $1.5 million in 2005.