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?