When Jacob Kohler died unmarried in 2015, he left an estate valued at $8,250,000. His trust directed distribution as follows: $21,000 to the local hospital, $160,000 to his alma mater, and the remainder to his three adult children. Death-related costs and expenses were $15,600 for funeral expenses, $30,000 paid to attorneys, $3,500 paid to accountants, and $35,000 paid to the trustee of his living trust. In addition, there were debts of $135,000. calculate the federal estate tax due on his estate. Round your answer to nearest whole dollar.