[The following information applies to the questions displayed below.] Roland had a taxable estate of $15.9 million when he died this year. Calculate the amount of estate tax due (if any) under the following alternatives. (Refer to Exhibit 25-1 and Exhibit 25-2.) (Enter your answers in dollars and not in millions of dollars.)

a. Rolands prior taxable gifts consist of a taxable gift of $1 million in 2005.