Please explain in detail.

On November 13, Buffett executed such an enviable maneuver when he exchanged his $4.7 billion worth of Procter & Gamble Co. (PG) shares for P&Gs Duracell battery division and $1.7 billion in cash. ... Berkshire has said that its cost for the P&G stake was about $336 million now cashed in tax-free at a value of $4.7 billion, replaced by a high quality, profitable battery business. This implies he might have avoided some $1 billion in potential taxes. ... Buffetts ability to acquire Duracell using the P&G shares on his books helps both partners of the deal to generate tax savings. Because P&G is folding cash and Duracell into a package to split off as a separate entity and swap for its own shares, it also avoids triggering a taxable gain. This means Buffet could get a good price for the business, but one that on a tax-adjusted basis is also attractive for P&G. Procter calculated that Buffett is paying 7-times this years cash flow for Duracell. Yet for Procter, this is equivalent to having sold it for 9-times cash flow to a cash buyer. P&G also effectively executes a big stock buyback without using any cash or having to venture into the open market to bid for it.

1. Based on this, you can estimate that Buffetts capital gain tax rate is ____%

2. The price of Duracell is ____ billion

3. The CF of Duracell is _____ million

4. The capital gain tax rate of P&G is ____%.