Roland had a taxable estate of $7.8 million when he died this year. Calculate the amount of estate tax due (if any) under the following alternatives.

a. Rolands 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. Rolands prior taxable gifts consist of a taxable gift of $1.5 million in 2005. (Enter your answers in dollars and not in millions of dollars.)

Estate Tax Due _______________

c. Roland made a $1 million taxable gift in the year prior to his death. (Enter your answers in dollars and not in millions of dollars.)

Estate Tax Due