Attempts Average / 1 8. Computing the federal transfer tax- Practice 1 When Dmitri Ivanov died in 2012, he left an estate valued at $25,000,000. His trust directed distribution as follows: $400,000 in charitable deductions ($75,000 to the local hospital plus $325,000 to his alma mater), and the remainder to his four adult children. Death-related costs were $9,500 for funeral expenses, and $150,000 in administrative expenses ($70,000 paid to attorneys, $20,000 paid to accountants, and $50,000 paid to the trustee of his living trust. In addition, there were debts of $850,000