When Yuji died in March 2019, his gross estate was valued at $15 million. He owed debts totaling $300,000. Funeral and administration expenses were $12,000 and $120,000, respectively. Yuji willed his church $800,000 and his spouse $1.1 million. The marginal estate tax rate exceeded his estate's marginal income tax rate. Calculate Yuji's taxable estate.