Right before his death from a terminal illness, Shing makes a gift of $605 , 000 cash to his church-a gift that he had planned to bequeath to the church anyway. Presuming Shing had a marginal Federal income tax rate of 35% and his Federal estate tax bracket is 40% , what is the tax effect of his lifetime transfer. Ignore the 20%/30%/50%/60% contribution limitations. If an amount is zero, enter "0". If gifted during his lifetime, shing will save in income taxes. If made as a bequest from his estate, the estate will save in estate taxes