1.A client owns a 100% membership interest in a limited liability company.The assets owned by the LLC are appraised at $8,000,000.You recommend a discounting strategy to reduce her gross estate at death.The client has two children who will each receive a separate 10% gift of the LLC membership interest from the client.The client's attorney hires a valuation expert who determines that the appropriate adjustments are 25% for lack of control and 30% for lack of marketability.What amount will the client report to the IRS as the value of the gift to one child?