Rose dies on 10 July 2020, leaving an estate valued at £525,000. None of the transfers made on death are exempt from IHT apart from a bequest to the RSPCA (a charity). Rose made no chargeable transfers in the seven years prior to her death. Calculate the IHT due on the estate if the amount of the bequest to the RSPCA was:

(a) £10,000

(b) £30,000.