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This is tax accounting and all the necessary information has been provided.

Required Information [The following information applies to the questions displayed below.] Roland had a taxable estate of $17.4 million when he died this year. Calculate the amount of estate tax due (if any) under the following alternatives. (Refer to Exhibit 25-1 and Exhibit 25-2) (Enter your answers in dollars and not In millions of dollars.) . Roland's prior taxable gifts consist of a taxable gift of $1 million in 2005. Estate tax due b. Roland's prior taxable gifts consist of a taxable gift of $1.5 million in 2005. Estate tax due c. Roland made a $1 million taxable gift in the year prior to his death. Estate tax due EXHIBIT 25-1 Unified Transfer Tax Rates Plus 18% 20 22 Tax Base Equal to or Over $ 0 10,000 20,000 40.000 60.000 80.000 100,000 150.000 250.000 500,000 750.000 1.000.000 Not Over $10,000 20,000 40,000 60.000 80,000 100,000 150,000 250,000 500.000 750,000 1,000,000 Tentative Tax S 0 1.800 3.800 8.200 13,000 18.200 23,800 38.800 70.800 155,800 248.300 345,800 24 26 28 30 32 34 37 39 40 of Amount Over $ 0 10,000 20,000 40.000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 *The applicable credit and exemption are zero for estates that opted out of the estate tax in 2010. EXHIBIT 25-2 The Exemption Equivalent Year of Transfer 1986 1987-1997 1998 1999 2000-2001 2002-2003 2004-2005 2006-2008 2009-2010* 2011 Gift Tax $500,000 600,000 625,000 650,000 675,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 5,120,000 5,250,000 5,340,000 5,430,000 5,450,000 5.490,000 11,180,000 11,400,000 11,580,000 Estate Tax $500,000 600,000 625,000 650,000 675,000 1,000,000 1,500,000 2,000,000 3,500,000 5.000.000 5,120,000 5,250,000 5,340,000 5,430,000 5,450,000 5,490,000 11,180,000 11,400,000 11,580,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 *The applicable credit and exemption are zero for taxpayers who opt out of the estate tax in 2010. Required Information [The following information applies to the questions displayed below.] Roland had a taxable estate of $17.4 million when he died this year. Calculate the amount of estate tax due (if any) under the following alternatives. (Refer to Exhibit 25-1 and Exhibit 25-2) (Enter your answers in dollars and not In millions of dollars.) . Roland's prior taxable gifts consist of a taxable gift of $1 million in 2005. Estate tax due b. Roland's prior taxable gifts consist of a taxable gift of $1.5 million in 2005. Estate tax due c. Roland made a $1 million taxable gift in the year prior to his death. Estate tax due EXHIBIT 25-1 Unified Transfer Tax Rates Plus 18% 20 22 Tax Base Equal to or Over $ 0 10,000 20,000 40.000 60.000 80.000 100,000 150.000 250.000 500,000 750.000 1.000.000 Not Over $10,000 20,000 40,000 60.000 80,000 100,000 150,000 250,000 500.000 750,000 1,000,000 Tentative Tax S 0 1.800 3.800 8.200 13,000 18.200 23,800 38.800 70.800 155,800 248.300 345,800 24 26 28 30 32 34 37 39 40 of Amount Over $ 0 10,000 20,000 40.000 60,000 80,000 100,000 150,000 250,000 500,000 750,000 1,000,000 *The applicable credit and exemption are zero for estates that opted out of the estate tax in 2010. EXHIBIT 25-2 The Exemption Equivalent Year of Transfer 1986 1987-1997 1998 1999 2000-2001 2002-2003 2004-2005 2006-2008 2009-2010* 2011 Gift Tax $500,000 600,000 625,000 650,000 675,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 5,120,000 5,250,000 5,340,000 5,430,000 5,450,000 5.490,000 11,180,000 11,400,000 11,580,000 Estate Tax $500,000 600,000 625,000 650,000 675,000 1,000,000 1,500,000 2,000,000 3,500,000 5.000.000 5,120,000 5,250,000 5,340,000 5,430,000 5,450,000 5,490,000 11,180,000 11,400,000 11,580,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 *The applicable credit and exemption are zero for taxpayers who opt out of the estate tax in 2010