In each of the following independent situations, what bypass (exclusion) amount is available to Ava’s estate when she dies in 2015? Assume that any appropriate procedures are followed, and that elections are made to transfer to Ava any DSUE amount of Al, her deceased husband.

a. Al died in 2009 and never used any of his bypass amounts.

b. Al died in 2011 and did not use any of his bypass amounts.

c. Same as part (b). Ava remarried in 2012, and Andy, her second husband, had

Used $1 million of his bypass amount in making past taxable gifts. Andy predeceases Ava in late 2013.