In its first tax year, the Vasquez Estate generated $50,000 of taxable interest income and $30,000 of tax-exempt interest income. It paid fiduciary fees of $8,000. The estate is subject to a 40% marginal estate tax rate and a 37% marginal income tax rate.

a. How much should the executor assign as a Form 706 deduction for the payment of the fees?

b. Express this computation as a Microsoft Excel command.