Sue died on May 3, 2022. On October 1, 2018, Sue gave her son Tom land valued at $17,015,000. Sue applied a unified credit of $4,417,800 against the gift tax due on this transfer. On Sue’s date of death the land was valued at $19.4 million.
a. With respect to this transaction, what amount was included in Sue’s gross estate?
b. What is the amount of Sue’s adjusted taxable gifts attributable to the 2018 gift?