2. In year 1, Deathly Ill made a $300,000 gift of cash to Child, and in year two, Deathly paid a $120,000 gift tax on the transfer.

a. Upon Deathlys death later in year two, what is included in Deathlys gross estate under Section 2035? (Hint: make sure to compare Sec. 2035(a) and Sec. 2035(b).)

b. If Deathly had held on and lived for four years after the gift, what would be included in Deathlys gross estate under Sec. 2035?

c. If Deathly had not made the gift or paid the tax, what would be included in Deathlys gross estate?