Sanjay died on 6 November 2020, at which point his estate was valued at a 800,000. The estate included a main residence valued at 390,000. Sanjay's wife had died on 11 May 2015, leaving her entire estate to Sanjay. She made no gifts during her lifetime. Sanjay left his estate to his brother. Sanjay's only lifetime transfer was a gift to his son of 211,000 (after exemptions) in January 2018. Required: (a) Calculate the inheritance tax payable in respect of Sanjay's estate.