Tony died on 11 July 2017, leaving an estate valued at £9 00,000. None of the transfers made on his death were exempt from IHT. He had made the following transfers during his lifetime:

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3 May 2009 1 July 2010 1 August 2010 10 November 2011 Gift to relevant property trust (tax paid by trustees) Gift to daughter Gift to son Gift to relevant property trust (tax paid by Tony) 113,000 185,000 250,000 447,000 Calculate the tax payable as a result of Tony's death. (Assume that there is no unused nil-rate band to be trans ferred from a previously deceased spouse or civil partner and that Tony's residence was not left to a direct descendant).