[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.)

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