When Russell Hypes died unmarried in 2012, he left an estate valued at $7,100,000. His trust directed distribution as follows: $20,000 to the local hospital, $50,000 to his alma mater, and the remainder to his three adult children. Death-related costs and expenses were $7,600 for funeral expenses, $40,000 paid to attorneys, $4,000 paid to accountants, and $20,000 paid to the trustee of his living trust. In addition, there were debts of $175,000. Calculate the federal estate tax due on his estate. Round your answer to nearest whole dollar.