Problem: Calculating federal transfer tax on estate. Ryan Cook died in 2018, leaving an estate of $26 million. Ryan's wife, Isabella, died in 2015. In 2013, Ryan gave his son, Aiden, property that resulted in a taxable gift of $3 million and upon which Ryan paid $885,000 in transfer taxes. Ryan had made no other taxable gifts during his life. His will provided a charitable bequest of $1 million to his church. Determine the federal transfer tax on Ryan's estate.