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Tom Hruise was an entertainment executive who had a fatal accident on a film set. Tom's will directed his executor to distribute his cash and stock to his spouse, Kaffie, and the real estate to a church, The First Church of Methodology. The remainder of Tom's assets were to be placed in trust for three children. Tom's estate consisted of the following:

$\backslash$table$[[$Assets:$],[$Personal assets,$$1,020,000],[$Cash and stock,$25,900,000],[$Intangible assets $($film rights$),81,000,000],[$Real estate,$16,900,000],[$$$124,820,000],[$Liabilities:$],[\backslash$table$[[$Mortgage$],[$Other liabilities$]],$$$5,100,000],[6,000,000],[$$$11,100,000]]$

a$.$ Tom made a taxable gift of $$7\mathrm{.}00$ million in $2011.$ Compute the estate tax for Tom's estate. $($Refer to Exhibit $25-1$ and Exhibit $25-2.)$ Note: Enter your answers in dollars, not millions of dollars.