Maria Martinez died in 2023, survived by her spouse, Sergio, and two adult children. Her gross estate, all of which passed under her will, was valued at \($17.2\) million. She had Sec. 2053 deductions of \($100,000.\) Her will left \($200,000\) to her church, 20% of her gross estate to her spouse, and the rest to her children in equal shares. She made taxable gifts of \($20,000\) in 1975 and \($500,000\) in 1999. The gifted assets increased in value to \($120,000\) and \($715,000,\) respectively, by her date of death. Calculate her taxable estate, her adjusted taxable gifts, and her estate tax base.