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Roland had a taxable estate of $16.0 million when he died this year.

Calculate the amount of estate tax due (if any) under the following alternatives. (Refer toExhibit 25-1andExhibit 25-2.)(Enter your answers in dollars and not in millions of dollars.)

a.Roland's prior taxable gifts consist of a taxable gift of $1 million in 2005.

b.Roland's prior taxable gifts consist of a taxable gift of $1.5 million in 2005.

c.Roland made a $1 million taxable gift in the year prior to his death.