On the date of Leah Maxwell’s death, she owned 50 percent of Skipper Boats Inc, with a fair market value of $3,000,000. She also owned 25 percent of Cabana Corporation with a fair market value of $750,000, Her gross estate, including her stock in these companies, was $10,000,000, funeral and administrative expenses were $150,000, and estate taxes were $1,700,000. Cabana Corporation redeemed all of its stock from the estate for $800,000 when its E&P was

$1,000,000. What are the tax consequences to Leah's estate and Cabana Corporation?