If the amount of federal estate tax due on an estate valued at $1.35 million is $437,000 plus 43 percent of the value of the estate in excess of $1.25 million, then the federal tax due is approximately what percent of the value of the estate?
30%
35%
40%
45%
50%
一方面认真审题理解题意,一方面计算要仔细。