T, who never married nor made any prior inter vivos gifts, made taxable gifts of $6 million in 2013. t dies in the current year, leaving a taxable estate of $5 million. in 2002, g created a trust, the income to be paid to g's child t (our same good old t) for life, remainder to t's child r. (don't worry about g who is not part of the problem). at t's death in the current year, the remainder interest of the trust corpus, valued at $4 million, was paid over to r. determine the estate tax payable on t's death in the current year, using the sec. 2001 computation and the section 2010 applicable credit amount disregarding inflation adjustments to the applicable exclusion amount. show all calculations.