Tom Hruise was an entertainment executive who had a fatal accident on a film set. Toms 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. Toms estate consisted of the following: (Enter your answers in dollars, not millions of dollars.)

Assets:
Personal assets	$	800,000
Cash and stock		24,000,000
Intangible assets (film rights)		71,500,000
Real estate		15,000,000
	$	111,300,000
Liabilities:
Mortgage	$	3,200,000
Other liabilities		4,100,000
	$	7,300,000

a. Tom made a taxable gift of $8 million in 2011. Compute the estate tax for Toms estate.