Sam died with a gross estate equal to $3,000,000. in his will, sam provided for the following outright transfers: $1,000,000 to his wife; $1,000,000 to his daughter; and $1,000,000 to charity. what is sam's taxable estate for estate tax purposes?

$0

Explanation:

In 2018, one individual could give up to $5.6 million in gifts before any estate or gift taxes were applied. This means that Sam would not have to pay a single penny to the government as long as his will does not exceed $5.6 million.

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