e. The household effects were distributed to family and friends and are excluded from estate assets, f. All remaining cash, including $21,000 of interest since Nancy’s date of death, was distributed...

e. The household effects were distributed to family and friends and are excluded from estate assets,

f. All remaining cash, including $21,000 of interest since Nancy’s date of death, was distributed as follows: one-third to immediate family and the balance to the University of Georgia to endow a chaired professorship in the Theatre Department.

Determine the total amount to be paid for both estate and gift taxes over the 3-year period, beginning with the gift to the city of Macon, Georgia. Show the applicable tax for each year.