When Lee died in 2015, he left his entire $9,000,000 estate to his grandchildren. Lee's children all are still alive, but either have no need for Lee's wealth or had poor relations with Lee. Lee made no taxable gifts in any prior years. a. Is there any significance to the fact that there is no residuary estate in this situation? That is, the GST tax, if applicable, must be paid out of the bequest(s) that caused the GST tax. b. Compute the estate tax due on this bequest, if applicable. c. Compute the GST due on this bequest, if applicable