Husband and Wife created a family trust for the management of their estate. Both husband and wife had children from prior marriages. Both husband and wife wanted their portion of the property in the trust to pass to their own children when both Husband and Wife were deceased but wanted the surviving spouse to enjoy the income from the deceased spouse's property until the surviving spouse died. Husband died in 2017. Ah the time of his death, Husband and Wife owned the following property: Residence-$1,850,000(CP); Stock Portfolio-$1,250,000(SP-W); Rental properties -$4,450,000(SP_H); Vacation home-$650,000(CP) Misc.Personal Property-$250,000(CP); Bank accounts $90,000-(CP); vacant land $1,500,000(SP_H) Business-$2,000,000(CP). (a) What was the value of the husbands estate at the time of his death? (b) In order not to pay any estate tax at the death of the first spouse, how much of Husband's estate would be used to fun the Bypass trust? (c) A QTIP trust was created for the benefit of the wife after husband died. Wha twas the value of the property used to fund the QTIP trust? (d) What was the value of the property used to fund the Survivor's trust? (e) If wife died in 2017, and the principal value of each trust remained the same as funded after Husband's death, after applying the Wife's estate tax exemption, what total amount would be subject to estate tax after her death?