When Yuji died in March 2013, his gross estate was valued at $8 million. He owed debts totaling $300,000. Funeral and administration expenses were $12,000 and $120,000, respectively. The marginal estate tax rate exceeded his estate's marginal income tax rate because the estate collected only about $8,000 of income. Yuji willed his church $300,000 and his spouse $1.1 million. Calculate Yuji's taxable estate.