Vince and Millie are married. Vince dies this year with a gross estate of $25.5 million and no adjusted prior gifts. Assume the estate qualifies for the martial deduction.

Required:

Calculate the amount of estate tax due (if any) under the following alternative conditions. (Refer to Exhibit 25-1 and Exhibit 25-2.)

1. Vince leaves his entire estate to Millie.
2. Vince leaves $10 million to Millie and the remainder to charity.
3. Vince leaves $10 million to Millie and the remainder to his son, Paul.
4. Vince leaves $10 million to Millie and the remainder to a trust whose trustee is required to pay income to Millie for her life and the remainder to Paul.

Note: For all requirements, enter your answer in millions rounded to 3 decimal places. Leave no answer blank. Enter zero if applicable.

1.Amount of estate tax

2.Amount of estate tax

3.Amount of estate tax

4.Amount of estate tax