Joseph Jernigan died in 2013 with a taxable estate of $4.1 million. He was survived by his spouse Josephine and several children. He made taxable gifts of $100,000 in 1974 and $650,000 in 2000. The property given in 1974 was valued at $425,000 when Joseph died, and the property given in 2000 was valued at $400,000 when he died. Determine his estate tax base, his estate tax before subtraction of the unified credit, the amount of unified credit available to his estate, and his estate tax payable. Also, indicate the amount, if any, of his exemption equivalent that is portable to Josephine.