Mrs. Turner died this year at age 83. On the date of death, the FMV of Mrs. Turner's property was $6.3 million, and she owed $91,000 to various creditors. The executor of her estate paid $7,800 funeral expenses and $4,200 legal and accounting fees to settle the estate. Mrs. Turner bequeathed $100,000 to the local SPCA and $250,000 to the March of Dimes (both of which are qualified charities for federal tax purposes). She also bequeathed $3.5 million to her surviving husband Jeffrey and the residual of her estate to her brother Marcus.

a. Compute Mrs. Turner's taxable estate.

b. Compute the estate tax payable by Mrs. Turner's executor if Mrs. Turner made $4,800,000 taxable gifts during her lifetime but paid no gift tax because of her lifetime transfer tax exclusion.

c. Assume the facts in b. Compute the estate tax payable by Mrs. Turner's executor assuming that Jeffrey predeceased his wife and had an unused $1,910,000 lifetime transfer tax exclusion. In this case, Marcus inherited the residual of Mrs. Turner's estate net of charitable bequests?