14. Marsha's father recently passed away, and she is curious as to how much the unified credit is that is a reduction to the estate tax liability. Indicate the Internal Revenue Code section and subsection that provides the authority that the unified credit can be used to reduce the estate tax. Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Choose a title from the list. Select a title from the dropdown list below. $ Examples of correctly formatted IRC responses are IRC1(a), IRC$12(a), IRC$12A(a), IRC$12AA(a), IRC$123(a), IRC$123A(a), IRC$1234(a), IRC$1234A(a), and IRCR1234A-5(a)