The date of death for a widow was 2017. If the estate was valued at $7.7 million and the estate was taxed at 40 percent, what was the heir's tax liability? (Enter your answer in dollars not in millions.) The date of death for a widow was 2017. If the estate was valued at $7.7 million and the estate was taxed at 40 percent, what was the heir's tax liability? (Enter your answer in dollars not in millions.)