Michael died in 2012, leaving an estate of $23,000,000. Michael's wife died in 2010. In 2009, Michael gave his son property that resulted in a taxable gift of $3,000,000 and upon which Michael paid $885,000 in transfer taxes. Michael had made no other taxable gifts during his life. Michael's will provided a charitable bequest of $1,000,000 to his church. Determine the federal transfer tax on Michael's estate.