Answer:
estate tax due of Harold and Maude = $5,440,000
Explanation:
Taxable estate and cumulative transfers = $ 25,000,000
Tax on cumulative transfers = $9,945,800
=24000000*40%+345800
Unified credit - 2019 = $4,505,800
Estate Tax Due = $5,440,000
Gross Estate = $ 25,000,000
Exclusion = $ 11,400,000
Taxable Amount = $ 13,600,000
Effective Tax Rate = 40%
Estate Tax Due = $5,440,000