In December 2010, Curt and Kate elected gift splitting to report $2,226,000 million of gifts of stocks

Question:

In December 2010, Curt and Kate elected gift splitting to report $2,226,000 million of gifts of Curt made. Each paid gift taxes of $35,000 by spending his or her own funds. Kate died in January 2013 and was survived by Curt. Her only taxable gift was the one reported for 2010. When Kate died in 2013, the stock had appreciated to $2.8 million. With respect to the 2010 gift, what amount was included in Kate's gross estate, and what amount was reportable as adjusted taxable gifts?
Stocks
Stocks or shares are generally equity instruments that provide the largest source of raising funds in any public or private listed company's. The instruments are issued on a stock exchange from where a large number of general public who are willing...