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 $ $1,040,000$

Cash and stock $24,200,000$

Intangible assets $($film rights$)72,500,000$

Real estate $15,200,000$

$ $112,940,000$

Liabilities:

Mortgage $ $3,400,000$

Other liabilities $4,300,000$

$ $7,700,000$

b$.$ Fill out lines $1$ through $12$ in part $2$ of Form $706$ for Tom's estate. Exhibit $25-2.$

Note: Use $2022$ tax rules regardless of year on tax form. Input all values as positive numbers. Leave no cells blank $-$ be certain to enter $"0"$ wherever required.