Required Information EXHIBIT $25-2$ The Exemption Equivalent $/$ Applicable Exclusion Amount

$\backslash$table$[[$Year of Transfer,Gift Tax,Estate Tax$],[1986,$$$500,000,$$$500,000],[1987-1997,600,000,600,000],[1998,625,000,625,000],[1999,650,000,650,000],[2000-2001,675,000,675,000],[2002-2003,1,000,000,1,000,000],[2004-2005,1,000,000,1,500,000],[2006-2008,1,000,000,2,000,000],[2009-2010*,1,000,000,3,500,000],[2011,5,000,000,5,000,000],[2012,5,120,000,5,120,000],[2013,5,250,000,5,250,000],[2014,5,340,000,5,340,000],[2015,5,430,000,5,430,000],[2016,5,450,000,5,450,000],[2017,5,490,000,5,490,000],[2018,11,180,000,11,180,000],[2019,11,400,000,11,400,000],[2020,11,580,000,11,580,000],[2021,11,700,000,11,700,000],[2022,12,060,000,12,060,000]]$

The estate tax was optional for decedents dying in $2010.$ In lieu of the estate tax, executors could opt to have the adjusted tax basis of the assets in the gross estate carry over to the heirs of the decedent. The applicable credit and exemption are zero for taxpayers who opt out of the estate tax in $2010.$ EXHIBIT $25-1$ Unified Transfer Tax Rates$*$

$\backslash$table$[[$Tax Base Equal to or Over,Not Over,Tentative Tax,Plus,of Amount Over$],[$$$0,$$$10,000,$$$0,18\%,$$$],[10,000,20,000,1,800,20,10,000],[20,000,40,000,3,800,22,20,000],[40,000,60,000,8,200,24,40,000],[60,000,80,000,13,000,26,60,000],[80,000,100,000,18,200,28,80,000],[100,000,150,000,23,800,30,100,000],[150,000,250,000,38,800,32,150,000],[250,000,500,000,70,800,34,250,000],[500,000,750,000,155,800,37,500,000],[750,000,1,000,000,248,300,39,750,000],[1,000,000,,345,800,40,1,000,000]]$

$*$The applicable credit and exemption are zero for estates that opted out of the estate tax in $2010.$

$[$The following information applles to the questions displayed below.$]$

Tom Hrulse was an entertalnment executive who had a fatal accident on a film set. Tom's will directed his

executor to distribute his cash and stock to his spouse, Kaffie, and the real estate to a church, The First

Church of Methodology. The remalnder of Tom's assets were to be placed in trust for three children. Tom's

estate consisted of the following:

Assets:

Liabilities:

Mortgage

a$.$ Tom made a taxable glft of $$5\mathrm{.}90$ million In $2011.$ Compute the estate tax for Tom's estate. $($Refer to Exhiblt $25-1$ and Exhlbit

$25-2)$

Note: Enter your answers In dollars, not millions of dollars.

Estate Tax Due