Your client advised that his 45-year-old son Tony recently died in an auto accident and asked you to help the family to calculate what the estate tax would be. Although raised in California, he went to the University of Arizona and spent the next 18 years in Arizona. Finally, the heat got to him and his wife Inez and they moved to Colorado. During the first snow storm Tony ever drove in, he lost control of the car and died in the accident.

His assets and debts at death are:

Townhouse acquired with community funds in Idaho. Deed has Tonys name and his daughter Susies as JTROS. Daughters name added four years after Tony and Inez bought the place. Both Inez and Tony agreed to providing interest to Susie.

Condo in Arizona owned as community property with a FMV of $560,000.

Residence in Colorado FMV $820,00000 that Tony bought with an inheritance.

Bank account opened in Arizona and funded during the marriage that has a POD for wife valued at $30,000.

Life insurance acquired during the marriage with premiums paid with community funds on Tonys life. It was gifted to wife last year with face value of $1,000,000.

Antique automobile that Tony inherited from his grandfather that Tony gave to his son four years ago, but insurance is paid by Tony and Tony drives it half the time. Valued at $62,000.

Life insurance policy acquired during the marriage with community funds on wifes life with a face value of $90,000 and FMV of $6,000.

IRA valued at $350,000 with wife and son listed as equal beneficiaries.

401K plan with wife listed as sole beneficiary valued at $600,000

Gift to son of financial securities acquired before Tonys marriage which was last valued in 2005 at $56,000 that is in a revocable trust having FMV of $42,000 at date of death.

Tony is trustee for his brothers trust with his nephews being the beneficiaries. Current value is $80,000.

Rolex watch Tony received as 39^th birthday gift from his wife. Tony gave it to son two years ago wherein son gets possession of watch at Tonys death. Future interest value at gifting was $12,000 and FMV at death is $14,000.

Mortgages outstanding: Condo in Arizona is $120,000 and $600,000 on residence.

Funeral and Administrative expenses of $82,000

Bequests called out in trust: Red Cross $120,000 and Souse $30,000.

What is the gross estate, adjusted gross estate and taxable estate values?