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Sam died with a gross estate equal to $3,000,000. In his will, Sam provided for the following outright transfers: $1,000,000 to his wife; $1,000,000 to

Sam died with a gross estate equal to $3,000,000. In his will, Sam provided for the following outright transfers: 

  • $1,000,000 to his wife; 
  • $1,000,000 to his daughter; and 
  • $1,000,000 to charity. 
What is Sam's taxable estate for estate tax purposes?

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