Suppose Vince dies this year with a gross estate of $125 million and no adjusted prior gifts. Assume the estate qualifies for the martial deduction.

Calculate the amount of estate tax due (if any) under the followingalternativeconditions.(Refer toExhibit 25-1andExhibit25-2.)

Required:

1. Vince leaves his entire estate to his spouse, Millie.
2. Vince leaves $50 million to Millie and the remainder to charity.
3. Vince leaves $50million to Millie and the remainder to his son, Paul.
4. Vince leaves $50million 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.