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 wife, Kaffie, the real estate

to his church, The First Church of Methodology, and the remainder

of his assets were to be placed in trust for his three children.

Tom$$s estate consisted of the following:$$a$.$Tom made a taxable gift of $$5\mathrm{.}30$

million in $2011.$ Compute the estate tax for Tom$$s

estate.$($Refer to$$Exhibit $25-1$and$$Exhibit

$25-2.)($Enter your answers in dollars, not millions of

dollars.$)$