Tina has $100,000,000. She transfers $80,000,000 to a revocable trust. She manages to give the other $20,000,000 away as gifts before she dies. The federal gift tax exclusion amount is $12,000,000 and the estate tax rate is 40%. How much will Tina's estate owe in estate taxes after her death? $40,000,000$32,000,000$27,200,000 $0.00 None