[The following information applies to the questions displayed below.]

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:

Assets:
Personal assets	$ 1,240,000
Cash and stock	24,700,000
Intangible assets (film rights)	75,000,000
Real estate	15,700,000
	$ 116,640,000
Liabilities:
Mortgage	$ 3,900,000
Other liabilities	4,800,000
	$ 8,700,000

Problem 25-50 Part a (Algo)

a. Tom made a taxable gift of $5.80 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.

Estate Tax Due