Following his death in 2014, Zane Wulster's gross taxable estate was valued at $6,300,000. He has made

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Following his death in 2014, Zane Wulster's gross taxable estate was valued at $6,300,000. He has made a total of $200,000 of gifts that exceeded the annual gift tax exclusion.
a. What is the amount of his gross gift-adjusted taxable estate?
b. Are estate taxes payable?
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