Suppose Vince dies this year with a gross estate of $25 million and no adjusted prior gifts. Assume the estate qualifies for the martial deduction.

Exhibit 25-2 The Exemption Equivalent

Year of Transfer Gift Tax Estate Tax

2018 11,180,000 11,180,000

Exhibit 25-1		Unified Transfer Tax Rates
Tax Base Equal to or Over	Not Over	Tentative Tax	Plus	of Amount Over
$ -	$ 10,000	$ -	18%	$ -
10,000	20,000	1,800	20	10,000
20,000	40,000	3,800	22	20,000
40,000	60,000	8,200	24	40,000
60,000	80,000	13,000	26	60,000
80,000	100,000	18,200	28	80,000
100,000	150,000	23,800	30	100,000
150,000	250,000	38,800	32	150,000
250,000	500,000	70,800	34	250,000
500,000	750,000	155,800	37	500,000
750,000	1,000,000	248,300	39	750,000
1,000,000		345,800	40	1,000,000
*The applicable credit and exemption is zero for estates that opted out of the estate tax in 2010

Calculate the amount of estate tax due (if any) under the following alternative conditions. (Refer to Exhibit 25-1 and Exhibit 25-2.) (For all requirements, enter your answer in millions rounded to 3 decimal places. Leave no answer blank. Enter zero if applicable.) Required:

c. Vince leaves $10 million to Millie and the remainder to his son, Paul.

d. Vince leaves $10 million to Millie and the remainder to a trust whose trustee is required to pay income to Millie for her life and the remainder to Paul.