When Yogi died in March 2013, his gross estate was valued at $9.5 million. The marginal estate tax rate exceeded his estate's marginal income tax rate because the estate collected only about $5,000 of income. Yogi willed his spouse $2.5 million. His taxable estate (before marital deduction) was comprised of the following:

Gross estate $9,500,000

Debts (550,000)

Administrative expenses (80,000)

Funeral expenses (13,000)

Charitable contribs. to church (500,000)