The date of death for a widow was 2017 f the estate was valued at $795 million and the estate was taxed at 40 percent, what was the heirs tax liability? (Enter your answer in dollars not in millions.) A filing is required for estates with combined gross assets and prior taxable gifts exceeding $5,490,000 in 2017, $11,180,000 in 2018, and $11,400,000 in 2019 s tax liability