When Jacob Kohler died unmarried in 2015, he left an estate valued at $7,850,000. His trust directed distribution as follows: $19,000 to the local hospital, $150,000 to his alma mater, and the remainder to his three adult children. Death-related costs and expenses were $16,900 for funeral expenses, $30,000 paid to attorneys, $5,500 paid to accountants, and $25,000 paid to the trustee of his living trust. In addition, there were debts of $115,000. 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.