1. Husband 1 (H1) dies in 2011, having made taxable transfers of $2 million and having no taxable estate. Wife (W) marries Husband 2 (H2) in 2012. H2 dies in 2013, having made $3 million in taxable transfers and having no taxable estate. Both H1 and H2 filed an estate tax return and elected portability. How much of $15,000,000 Wifes estate is covered by AEA and DSUE, if she dies in 2016? Please explain.