Use Worksheet 15.2. When Russell Hypes died unmarried in 2012, he left an estate valued at $6,200,000. His trust directed distribution as follows: $5,000 to the local hospital, $75,000 to his alma mater, and the remainder to his three adult children. Death-related costs and expenses were $10,900 for funeral expenses, $50,000 paid to attorneys, $7,000 paid to accountants, and $25,000 paid to the trustee of his living trust. In addition, there were debts of $125,000. Use Worksheet 15.2 and Exhibit 15.7 and Exhibit 15.8 to calculate the federal estate tax due on his estate. Round your answer to nearest whole dollar.
1		Gross estate				$	6,200,000.00
2	Subtract sum of:	(a)	Funeral expenses	$	10,900.00
		(b)	Administrative expenses		82,000.00
		(c)	Debts		125,000.00
		(d)	Other expenses
			Total			(	217,900.00	)
3	Result:	Adjusted gross estate				$ 5,982,100.00
4	Subtract sum of:	(a)	Marital deduction		-
		(b)	Charitable deduction		80,000.00
			Total			(	80,000.00	)
5	Result:	Taxable estate				$ 5,902,100.00
6	Add:	Adjusted taxable gifts (post-1976)				$	-
7	Result:	Estate tax base				$ 5,902,100.00
8	Compute:	Tentative tax on estate tax base				$
9	Subtract sum of:	(a)	Gift tax payable on	$	-
			post-1976 gifts
		(b)	Unified tax credit
			Total			($	-	)
10	Result:	Total death taxes				$ 5,902,100.00
11	Subtract:	State death-tax credit				($		)
12	Result:	Federal estate tax due				$ 5,902,100.00