64. Jack made his first taxable gift of $1,000,000 in 1997, at which time the unified credit was $192,800. Jack made no further gifts until 2005, at which time he gave $250,000 each to his three children and an additional $100,000 to StateUniversity (a charity). The annual exclusion in 2005 was $11,000. Recently Jack has been in poor health and would like you to estimate his estate tax should he die this year. He estimates his taxable estate (after deductions) will be worth $5.4 million at his death. Assume Jack is single and has paid the proper amounts of tax in past years.