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:

Tom made a taxable gitt of $$5\mathrm{.}50$ million in $2011.$ Compute the estate tax for Tom's estate. $($Refer to Exhlbit $25-1$ and Exhilit $25-2)$

Note: Enter your answers in dollors, not millions of dollars.

Estate Tax Due

EXHIBIT $25-1$ Unified Transfer Tax Rates$*$

EXHIBIT $25-2$ The Exemption Equivalent $/$ Applicable Exclusion Amount