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 following alternative conditions. (Refer to Exhibit 25-1 and Exhibit 25-2.) Required: Vince leaves his entire estate to his spouse, Millie.

Vince leaves $50 million to Millie and the remainder to charity.

Vince leaves $50 million to Millie and the remainder to his son, Paul.

Vince leaves $50 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. (For all requirements, enter your answer in millions rounded to 2 decimal places. Leave no answer blank. Enter zero if applicable.)