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Taylor, a widow, makes cash gifts to her five married children (including their spouses) and to her seven grandchildren in 2019 and 2020. In 2019,

Taylor, a widow, makes cash gifts to her five married children (including their spouses) and to her seven grandchildren in 2019 and 2020. In 2019, each done received $50,000. In 2020, each donee received $100,000. In 2025, Taylor passes away and her estate is valued at $30,000,000. She does not have any deductions from her estate. Assume the unified credit is $13,000,000 in 2025. What is Taylors taxable estate in 2025?

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