Roland had a taxable estate of $5.8 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. Roland's prior taxable gifts consist of a taxable gift of $1 million in 2005. (Enter your answers in dollars and not in millions of dollars.)

Estate Tax Due:

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

Estate Tax Due:

EXHIBIT 25-1 Unied Transfer Tax Rates\" Tax Base of Equal to or Tentnti'ire Amount Over Net Oven Plns Over 100,000 100,000 100000 100.000 200.000 200.000 *The applicable credit and exemption is zero for taxpayers who opt out 01' the estate tax in 23 ll]. EXHIBIT 25-2 The Exemption Equivalent Year of Transfer Gift Tax Estate TEX 19815 $ m m m